Texas Insurance Code - INS § 281.006. Treatment of Certain Tax Reductions, Surcharges, and Credits

(a) Repealed by Acts 2007, 80th Leg., ch. 932, § 22(b).

(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.

(c) Notwithstanding Section 281.005(4), a surcharge imposed by Chapter 255 of this code or Chapter 403, 405, 407, or 407A, Labor Code, is considered to be a fee paid in this state for purposes of this chapter.