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.