Definitions

Sec. 233.0001. DEFINITIONS. In this chapter: (1) "Allocation certificate," "credit," and "qualified development" have the meanings assigned by Section 171.551, Tax Code. (2) "State premium tax liability" means any tax liability incurred by an entity under Chapter 221, 222, 223, or 224. Added by Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058), Sec. 2, eff. January 1, 2024. SUBCHAPTER B. CREDIT