INSURANCE CODE
TITLE 3. DEPARTMENT FUNDS, FEES, AND TAXES
SUBTITLE B. INSURANCE PREMIUM TAXES
CHAPTER 233. CREDIT AGAINST CERTAIN TAXES FOR CERTAIN HOUSING DEVELOPMENTS
SUBCHAPTER A. GENERAL PROVISIONS
Text of section effective on January 01, 2024
Sec. 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.
Added by Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058), Sec. 2, eff. January 1, 2024.