Tex. Tax Code § 171.2022 · Subchapter E. REPORTS AND RECORDS
EXEMPTION FROM REPORTING REQUIREMENTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
A taxable entity that does not owe any tax under this chapter for any period is not required to file a report under Section 171.201 or 171.202. The exemption applies only to a period for which no tax is due.
Notes and commentary — not statutory text
History
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.17, eff. Jan. 1, 1992.
Amended by:
Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.171.htm
- Text hash
- sha256 14cfe83c897927b6e4fd7fdca95298cd1d9eab7d4625bc8f28f7def4f3070e11
- 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
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