Tex. Tax Code § 171.204 · Subchapter E. REPORTS AND RECORDS
INFORMATION REPORT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Except as provided by Subsection (b), to determine eligibility for the exemption provided by Section 171.2022, or to determine the amount of the franchise tax or the correctness of a franchise tax report, the comptroller may require a taxable entity that may be subject to the tax imposed under this chapter to file an information report with the comptroller stating the amount of the taxable entity's margin, or any other information the comptroller may request that is necessary to make a determination under this subsection.
(b) The comptroller may not require a taxable entity that does not owe any tax because of the application of Section 171.002(d)(2) to file an information report with the comptroller.
(c) The comptroller may require any entity to file information as necessary to verify that the entity is not subject to the tax imposed under this chapter.
(d) Repealed by Acts 2023, 88th Leg., 2nd C.S., Ch. 2 (S.B. 3), Sec. 3, eff. January 1, 2024.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1702, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.18, eff. Jan. 1, 1992; Acts 1999, 76th Leg., ch. 394, Sec. 12, eff. Jan. 1, 2000.
Amended by:
Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.
Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928), Sec. 28, eff. January 1, 2008.
Acts 2015, 84th Leg., R.S., Ch. 329 (S.B. 1049), Sec. 7, eff. January 1, 2016.
Acts 2015, 84th Leg., R.S., Ch. 329 (S.B. 1049), Sec. 9(3), eff. January 1, 2020.
Acts 2021, 87th Leg., R.S., Ch. 859 (S.B. 938), Sec. 8, eff. January 1, 2022.
Acts 2021, 87th Leg., R.S., Ch. 859 (S.B. 938), Sec. 9(4), eff. January 1, 2026.
Acts 2023, 88th Leg., 2nd C.S., Ch. 2 (S.B. 3), Sec. 2, eff. January 1, 2024.
Acts 2023, 88th Leg., 2nd C.S., Ch. 2 (S.B. 3), Sec. 3, eff. January 1, 2024.
Acts 2025, 89th Leg., R.S., Ch. 335 (H.B. 346), Sec. 2(3), eff. September 1, 2025.
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 9618c9f2abda0d24695d31f021f80419ac1690d3428c67e7c0b9ed6b600feff6
- 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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