Tex. Tax Code § 171.204
INFORMATION REPORT
Texas · Texas Tax Code · Status: effective
Cite this
- Citation
- Tex. Tax Code § 171.204, INFORMATION REPORT, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575540
- Permanent ID
ys:prov:575540@1- SHA-256
76175f02ab7e34374cb779b134122089a6bd93468fd58c38b08096d87683eb40
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(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(d) Repealed by Acts 2023, 88th Leg., 2nd C.S., Ch. 2 (S.B. 3), Sec. 3, eff.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.