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Tex. Tax Code § 171.552

ENTITLEMENT TO CREDIT

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 171.552, ENTITLEMENT TO CREDIT, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575598
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A taxable entity is entitled to a credit against the taxes imposed under this chapter in the amount and under the limitations provided by this subchapter if the taxable entity owns a direct or indirect interest in a qualified development.