(a) The entity shall claim the credit in the manner provided by § 171.556, Tax Code.
(b) The total credit claimed under this chapter for a report, including any carry forward or backward described by Subsection (c), may not exceed the amount of the entity’s state premium tax liability due for the report after any other applicable credit.

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(c) The entity may carry a surplus credit forward or backward as provided by § 171.557, Tax Code.