Sec. 281.006. TREATMENT OF CERTAIN TAX REDUCTIONS AND CREDITS. (a) Repealed by Acts 2007, 80th Leg., R.S., Ch. 932, Sec. 22(b), eff.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.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 932 (H.B. 3315), Sec. 22(b), eff. June 15, 2007.
Structure Texas Statutes
Title 3 - Department Funds, Fees, and Taxes
Chapter 281 - Retaliatory Provisions
Subchapter A. Retaliatory Taxes and Other Charges
Section 281.002. Treatment of Alien Insurer as Foreign Insurer
Section 281.004. Retaliatory Taxes or Other Charges, Prohibitions, and Restrictions
Section 281.005. Exclusion of Certain Taxes or Charges
Section 281.006. Treatment of Certain Tax Reductions and Credits
Section 281.007. Tax Report; Administration and Collection of Tax