Section 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.Added by Acts 2003, 78th Leg., ch. 209, Sec. 9A, eff. 1/1/2004; Acts 2003, 78th Leg., ch. 1276, Sec. 10A.207, eff. 9/1/2003.