TREATMENT OF CERTAIN TAX REDUCTIONS, SURCHARGES, AND CREDITS.
Tex. INS Code § 281.006.
in effect(a) Repealed by Acts 2007, 80th Leg., R.S., Ch. 932, Sec. 22(b), eff. June 15, 2007.
(b) For purposes of this subchapter, a tax offset or credit related to an assessment described by Section 281.005 is considered a tax paid in this or another state, as appropriate.
(c) Notwithstanding Section 281.005 (4), a surcharge imposed by Chapter 255 of this code or Chapter 403 , 405 , 407 , or 407A , Labor Code, is considered to be a fee paid in this state for purposes of this chapter.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.