Texas Insurance Code

§ 233.0001 — DEFINITIONS

IN § 233.0001Title 3. DEPARTMENT FUNDS, FEES, SURCHARGES, AND TAXES · Part B. INSURANCE PREMIUM TAXES · Ch. 233. CREDIT AGAINST CERTAIN TAXES FOR CERTAIN HOUSING DEVELOPMENTS · Art. A. GENERAL PROVISIONS

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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.

Legislative history

Added by Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058), Sec. 2, eff. January 1, 2024.