Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 233.0001 - Definitions 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. Tex. Ins. Code § 233.0001
Added by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 811,Sec. 2, eff. 1/1/2024, app. only to a tax report originally due on or after January 1, 2026, and before January 1, 2036. See Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 811, Sec. 3.