Texas Insurance Code - INS § 823.303. Adjustment to Determination

(1) are held by the affiliate but are used, including use under a lease agreement, significantly in the conduct of the insurer's business;  or

(2) were acquired from or purchased for the benefit or use of the insurer by the affiliate under specific circumstances that, in the commissioner's opinion, support a reasonable finding that the primary purpose of the acquisition or purchase was to evade or avoid application of this code.