386 chapters · 7,822 sections in this title.
Tex. Insurance Code § 233.0001 Definitions
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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, o…
Tex. Insurance Code § 233.0051 Credit
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Sec. 233.0051. CREDIT. (a) An entity is eligible for a credit against the entity's state premium tax liability in the amount and under the limitations provided by this chapter if the entity owns a direct or indirect interest in a qualified development. (b) An entity that claims a…
Tex. Insurance Code § 233.0052 Length of Credit; Limitations
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Sec. 233.0052. LENGTH OF CREDIT; LIMITATIONS. (a) The entity shall claim the credit in the manner provided by Section 171.556, Tax Code. (b) The total credit claimed under this chapter for a report, including any carry forward or backward described by Subsection (c), may not exce…
Tex. Insurance Code § 233.0053 Application For Credit
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Sec. 233.0053. APPLICATION FOR CREDIT. (a) An entity must apply for a credit under this chapter on or with the tax report for the tax year for which the credit is claimed and submit with the application a copy of the allocation certificate issued in connection with the qualified …