Tex. Tax Code § 172.108 · Chapter 172. TAX CREDIT FOR CERTIFIED REHABILITATION OF CERTIFIED HISTORIC STRUCTURES
APPLICATION FOR CREDIT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) An entity must apply for a credit under this chapter on or with the report for the period for which the credit is claimed.
(b) An entity shall file with any report on which the credit is claimed a copy of the certificate of eligibility issued by the commission under Section 172.105 and any other information required by the comptroller to sufficiently demonstrate that the entity is eligible for the credit.
(c) The burden of establishing eligibility for and the value of the credit is on the entity.
Notes and commentary — not statutory text
History
Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 14(a), eff. January 1, 2015.
Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 171 by Acts 2023, 88th Leg., R.S., Ch. 83 (S.B. 1013), Sec. 2, eff. September 1, 2023.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.172.htm
- Text hash
- sha256 3358b55b37bcdf385657821b79a4eb376d715b645fe2d4f56da8c425960b6a01
- 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
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