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Tex. Tax Code § 171.809

ASSIGNMENT PROHIBITED; EXCEPTION

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 171.809, ASSIGNMENT PROHIBITED; EXCEPTION, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575625
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A taxable entity may not convey, assign, or transfer a strong families credit awarded under this subchapter to another taxable entity unless substantially all of the assets of the taxable entity are conveyed, assigned, or transferred in the same transaction.