Tex. Gov't Code § 2310.404 · Subchapter F. READJUSTMENT ZONE BENEFITS
STATE TAX REFUNDS AND CREDITS; REPORT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Subject to Section 2310.413, a defense readjustment project is eligible for:
(1) a refund of state taxes under Section 151.4291, Tax Code;
(2) a franchise tax credit under Subchapter P or Q, Chapter 171, Tax Code; and
(3) the exclusion of receipts from service performed in a readjustment zone in the determination of gross receipts from business done in this state under Sections 171.103 and 171.1032, Tax Code.
(b) Not later than the 60th day after the last day of each fiscal year, the comptroller shall report to the department the statewide total of the tax refunds or credits made under this section during that fiscal year.
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., R.S., Ch. 114 (S.B. 226), Sec. 1, eff. May 19, 1997.
Amended by:
Acts 2001, 77th Leg., R.S., Ch. 1134 (H.B. 2686), Sec. 1.04, eff. September 1, 2001.
Acts 2001, 77th Leg., R.S., Ch. 1134 (H.B. 2686), Sec. 2.03, eff. September 1, 2005.
Acts 2003, 78th Leg., R.S., Ch. 814 (S.B. 275), Sec. 3.47, eff. September 1, 2003.
Acts 2003, 78th Leg., R.S., Ch. 814 (S.B. 275), Sec. 3.48, eff. September 1, 2003.
Acts 2005, 79th Leg., R.S., Ch. 1280 (H.B. 2340), Sec. 8, eff. September 1, 2005.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/GV/htm/GV.2310.htm
- Text hash
- sha256 b0db91122ea43f46c5cbdca31dc18c2e5db6da7863d87cc1e2ea4ae478a26cc7
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Government Code
Tax Code
- Tex. Tax Code § 151.4291TAX REFUNDS FOR DEFENSE READJUSTMENT PROJECTS.Printed as Section 151.4291, Tax Code
- Tex. Tax Code ch. 171FRANCHISE TAXPrinted as Chapter 171, Tax Code
- Tex. Tax Code § 171.103DETERMINATION OF GROSS RECEIPTS FROM BUSINESS DONE IN THIS STATE FOR MARGIN.Printed as Sections 171.103 and 171.1032, Tax Code
Cited by 1 provision
Provisions in this library whose text cites Tex. Gov't Code § 2310.404. Each shows the citation as that text prints it.
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