Sec. 223.009. CREDIT FOR FEES PAID. (a) A title insurance company is entitled to a credit on the amount of tax due under this chapter for all examination and evaluation fees paid to the state during the calendar year for which the tax is due. The limitations provided by Sections 803.007(1) and (2)(B) for a domestic insurance company apply to a foreign insurance company.
(b) The credit provided by this section is in addition to any other credit authorized by statute.
(c) Expired.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Amended by:
Acts 2005, 79th Leg., Ch. 728 (H.B. 2018), Sec. 11.004(a), eff. September 1, 2005.
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 2.03, eff. September 28, 2011.
Structure Texas Statutes
Title 3 - Department Funds, Fees, and Taxes
Subtitle B - Insurance Premium Taxes
Chapter 223 - Title Insurance Premium Tax
Section 223.001. Applicability of Certain Definitions
Section 223.002. Applicability of Chapter
Section 223.004. Limitation on Certain Additional Taxes
Section 223.005. Premiums Paid to Title Insurance Agent
Section 223.006. Tax Due Dates
Section 223.009. Credit for Fees Paid