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Tex. Tax Code § 171.2022

EXEMPTION FROM REPORTING REQUIREMENTS

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 171.2022, EXEMPTION FROM REPORTING REQUIREMENTS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575538
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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.