Sec. 823.307. MODIFICATION BY COMMISSIONER

Latest version.

After notice and opportunity for a hearing, the commissioner may:
(1) determine that the basis used for valuation of the stock of an affiliate does not, under the specific circumstances, reflect the value of the affiliate; and
(2) order an adjustment in the valuation or the use of another basis of valuation provided by this subchapter.

Added by Acts 2001, 77th Leg., ch. 1419, Sec. 1, eff. June 1, 2003.

                    
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