Section 228.252 - Limit on Premium Tax Credit(a) The credit to be applied against state premium tax liability of a certified investor in any one year may not exceed the state premium tax liability of the investor for the taxable year.(b) A certified investor may carry forward any unused credit against state premium tax liability indefinitely until the premium tax credits are used.Added by Acts 2007, 80th Leg., R.S., Ch. 730, Sec. 1B.001, eff. 4/1/2009.