Tex. Tax Code § 171.211 · Subchapter E. REPORTS AND RECORDS
EXAMINATION OF RECORDS.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
To determine the franchise tax liability of a taxable entity, the comptroller may investigate or examine the records of the taxable entity.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1703, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 584, Sec. 109, eff. Sept. 1, 1989.
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 337cc26894e1f5f034c3480c22ef159536f8903748b9d69f902081922ce49de8
- 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
Cited by 2 provisions
Provisions in this library whose text cites Tex. Tax Code § 171.211. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.