Sec. 843.409. EXAMINATION EXPENSES. (a) A credit against the amount of premium taxes to be paid by a health maintenance organization in a taxable year may not be allowed on: (1) an examination fee or expense paid to another state; or (2) an examination expense: (A) directly attributable to an examination of the books, records, accounts, or principal offices of a health maintenance organization located outside this state; or (B) paid in a different taxable year. (b) The limitations provided by Subsections (a)(1) and (a)(2)(B) apply to foreign health maintenance organizations.
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