Sec. 803.007.  EXAMINATION EXPENSES.  A credit on or an offset against the amount of premium taxes to be paid by a domestic company to the state in a taxable year may not be allowed on:
(1)  a fee or examination expense paid to another state;  or
(2)  an examination expense:
(A)  incurred by a representative of the department that is directly attributable to an examination of the books, records, accounts, or principal offices of a domestic company located outside this state;  or
(B)  paid in a different taxable year.
Added by Acts 2001, 77th Leg., ch. 1419, Sec. 1, eff. June 1, 2003.