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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle F. FRANCHISE TAX |
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Chapter 171. FRANCHISE TAX |
| Subchapter A. DEFINITIONS; TAX IMPOSED |
| § 171.0001. GENERAL DEFINITIONS |
| § 171.0002. DEFINITION OF TAXABLE ENTITY |
| § 171.0003. DEFINITION OF PASSIVE ENTITY |
| § 171.0004. DEFINITION OF CONDUCTING ACTIVE TRADE OR BUSINESS |
| § 171.001. TAX IMPOSED |
| § 171.0011. ADDITIONAL TAX |
| § 171.002. RATES; COMPUTATION OF TAX |
| § 171.0021. DISCOUNTS FROM TAX LIABILITY FOR SMALL BUSINESSES |
| § 171.003. INCREASE IN RATE REQUIRES VOTER APPROVAL |
| § 171.006. ADJUSTMENT OF ELIGIBILITY FOR NO TAX DUE, DISCOUNTS, AND COMPENSATION DEDUCTION |
| Subchapter B. EXEMPTIONS |
| § 171.051. APPLICATION FOR EXEMPTION; EFFECTIVE DATE |
| § 171.052. CERTAIN CORPORATIONS |
| § 171.0525. EXEMPTION--CERTAIN INSURANCE COMPANIES |
| § 171.053. EXEMPTION--RAILWAY TERMINAL CORPORATION |
| § 171.055. EXEMPTION--OPEN-END INVESTMENT COMPANY |
| § 171.056. EXEMPTION--CORPORATION WITH BUSINESS INTEREST IN SOLAR ENERGY DEVICES |
| § 171.057. EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROMOTE COUNTY, CITY, OR ANOTHER AREA |
| § 171.058. EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR RELIGIOUS PURPOSES |
| § 171.059. EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROVIDE BURIAL PLACES |
| § 171.060. EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR AGRICULTURAL PURPOSES |
| § 171.061. EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR EDUCATIONAL PURPOSES |
| § 171.062. EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR PUBLIC CHARITY |
| § 171.063. EXEMPTION-NONPROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAX |
| § 171.064. EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR CONSERVATION PURPOSES |
| § 171.065. EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROVIDE WATER SUPPLY OR SEWER SERVICES |
| § 171.066. EXEMPTION--NONPROFIT CORPORATION INVOLVED WITH CITY NATURAL GAS FACILITY |
| § 171.067. EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROVIDE CONVALESCENT HOMES FOR ELDERLY |
| § 171.068. EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROVIDE COOPERATIVE HOUSING |
| § 171.069. EXEMPTION--MARKETING ASSOCIATIONS |
| § 171.070. EXEMPTION--LODGES |
| § 171.071. EXEMPTION--FARMERS' COOPERATIVE SOCIETY |
| § 171.072. EXEMPTION--HOUSING FINANCE CORPORATION |
| § 171.073. EXEMPTION--HOSPITAL LAUNDRY COOPERATIVE ASSOCIATION |
| § 171.074. EXEMPTION--DEVELOPMENT CORPORATION |
| § 171.075. EXEMPTION--COOPERATIVE ASSOCIATION |
| § 171.076. EXEMPTION--COOPERATIVE CREDIT ASSOCIATION |
| § 171.077. EXEMPTION--CREDIT UNION |
| § 171.079. EXEMPTION--ELECTRIC COOPERATIVE CORPORATION |
| § 171.080. EXEMPTION--TELEPHONE COOPERATIVE CORPORATIONS |
| § 171.081. EXEMPTION--CORPORATION EXEMPT BY ANOTHER LAW |
| § 171.082. EXEMPTION--CERTAIN HOMEOWNERS' ASSOCIATIONS |
| § 171.083. EXEMPTION--EMERGENCY MEDICAL SERVICE CORPORATION |
| § 171.084. EXEMPTION--CERTAIN TRADE SHOW PARTICIPANTS |
| § 171.085. EXEMPTION; RECYCLING OPERATION |
| § 171.087. EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR STUDENT LOAN FUNDS OR STUDENT SCHOLARSHIP PURPOSES |
| § 171.088. EXEMPTION--NONCORPORATE ENTITY ELIGIBLE FOR CERTAIN EXEMPTIONS |
| Subchapter C. DETERMINATION OF TAXABLE MARGIN; ALLOCATION AND APPORTIONMENT |
| § 171.101. DETERMINATION OF TAXABLE MARGIN |
| § 171.1011. DETERMINATION OF TOTAL REVENUE FROM ENTIRE BUSINESS |
| § 171.1012. DETERMINATION OF COST OF GOODS SOLD |
| § 171.1013. DETERMINATION OF COMPENSATION |
| § 171.1014. COMBINED REPORTING; AFFILIATED GROUP ENGAGED IN UNITARY BUSINESS |
| § 171.1015. REPORTING FOR CERTAIN PARTNERSHIPS IN TIERED PARTNERSHIP ARRANGEMENT |
| § 171.1016. E-Z COMPUTATION AND RATE |
| § 171.103. DETERMINATION OF GROSS RECEIPTS FROM BUSINESS DONE IN THIS STATE FOR MARGIN |
| § 171.105. DETERMINATION OF GROSS RECEIPTS FROM ENTIRE BUSINESS FOR MARGIN |
| § 171.1055. EXCLUSION OF CERTAIN RECEIPTS FOR MARGIN APPORTIONMENT |
| § 171.106. APPORTIONMENT OF MARGIN TO THIS STATE |
| § 171.107. DEDUCTION OF COST OF SOLAR ENERGY DEVICE FROM MARGIN APPORTIONED TO THIS STATE |
| § 171.108. DEDUCTION OF COST OF CLEAN COAL PROJECT FROM MARGIN APPORTIONED TO THIS STATE |
| § 171.111. TEMPORARY CREDIT ON TAXABLE MARGIN |
| § 171.1121. GROSS RECEIPTS FOR MARGIN |
| Subchapter D. PAYMENT OF TAX |
| § 171.151. PRIVILEGE PERIOD COVERED BY TAX |
| § 171.152. DATE ON WHICH PAYMENT IS DUE |
| § 171.1532. BUSINESS ON WHICH TAX ON NET TAXABLE MARGIN IS BASED |
| § 171.154. PAYMENT TO COMPTROLLER |
| § 171.158. PAYMENT BY FOREIGN TAXABLE ENTITY BEFORE WITHDRAWAL FROM STATE |
| Subchapter E. REPORTS AND RECORDS |
| § 171.201. INITIAL REPORT |
| § 171.202. ANNUAL REPORT |
| § 171.2022. EXEMPTION FROM REPORTING REQUIREMENTS |
| § 171.203. PUBLIC INFORMATION REPORT |
| § 171.204. INFORMATION REPORT |
| § 171.205. ADDITIONAL INFORMATION REQUIRED BY COMPTROLLER |
| § 171.206. CONFIDENTIAL INFORMATION |
| § 171.207. INFORMATION NOT CONFIDENTIAL |
| § 171.208. PROHIBITION OF DISCLOSURE OF INFORMATION |
| § 171.209. RIGHT OF OWNER TO EXAMINE OR RECEIVE REPORTS |
| § 171.210. PERMITTED USE OF CONFIDENTIAL INFORMATION |
| § 171.211. EXAMINATION OF RECORDS |
| § 171.212. REPORT OF CHANGES TO FEDERAL INCOME TAX RETURN |
| § 171.2125. CALCULATING COST OF GOODS OR COMPENSATION IN STAFF LEASING ARRANGEMENTS |
| § 171.214. BUSINESS TAX ADVISORY COMMITTEE |
| § 171.215. STUDY OF INCENTIVES FOR RESEARCH AND DEVELOPMENT ACTIVITIES |
| Subchapter F. FORFEITURE OF CORPORATE AND BUSINESS PRIVILEGES |
| § 171.251. FORFEITURE OF CORPORATE PRIVILEGES |
| § 171.2515. FORFEITURE OF RIGHT OF TAXABLE ENTITY TO TRANSACT BUSINESS IN THIS STATE |
| § 171.252. EFFECTS OF FORFEITURE |
| § 171.253. SUIT ON CAUSE OF ACTION ARISING BEFORE FORFEITURE |
| § 171.254. EXCEPTION TO FORFEITURE |
| § 171.255. LIABILITY OF DIRECTOR AND OFFICERS |
| § 171.256. NOTICE OF FORFEITURE |
| § 171.257. JUDICIAL PROCEEDING NOT REQUIRED FOR FORFEITURE |
| § 171.258. REVIVAL OF CORPORATE PRIVILEGES |
| § 171.259. BANKING CORPORATIONS AND SAVINGS AND LOAN ASSOCIATIONS |
| § 171.260. SAVINGS AND LOAN ASSOCIATION |
| Subchapter G. FORFEITURE OF CHARTER OR CERTIFICATE OF AUTHORITY |
| § 171.301. GROUNDS FOR FORFEITURE OF CHARTER OR CERTIFICATE OF AUTHORITY |
| § 171.3015. FORFEITURE OF CERTIFICATE OR REGISTRATION OF TAXABLE ENTITY |
| § 171.302. CERTIFICATION BY COMPTROLLER |
| § 171.303. SUIT FOR JUDICIAL FORFEITURE |
| § 171.304. RECORD OF JUDICIAL FORFEITURE |
| § 171.305. REVIVAL OF CHARTER OR CERTIFICATE OF AUTHORITY AFTER JUDICIAL FORFEITURE |
| § 171.306. SUIT TO SET ASIDE JUDICIAL FORFEITURE |
| § 171.307. RECORD OF SUIT TO SET ASIDE JUDICIAL FORFEITURE |
| § 171.308. CORPORATE PRIVILEGES AFTER JUDICIAL FORFEITURE IS SET ASIDE |
| § 171.309. FORFEITURE BY SECRETARY OF STATE |
| § 171.310. JUDICIAL PROCEEDING NOT REQUIRED FOR FORFEITURE BY SECRETARY OF STATE |
| § 171.311. RECORD OF FORFEITURE BY SECRETARY OF STATE |
| § 171.312. REVIVAL OF CHARTER OR CERTIFICATE OF AUTHORITY AFTER FORFEITURE BY SECRETARY OF STATE |
| § 171.3125. REVIVAL OF CERTIFICATE OR REGISTRATION OF TAXABLE ENTITY AFTER FORFEITURE BY SECRETARY OF STATE |
| § 171.313. PROCEEDING TO SET ASIDE FORFEITURE BY SECRETARY OF STATE |
| § 171.314. CORPORATE PRIVILEGES AFTER FORFEITURE BY SECRETARY OF STATE IS SET ASIDE |
| § 171.315. USE OF CORPORATE NAME AFTER REVIVAL OF CHARTER OR CERTIFICATE OF AUTHORITY |
| § 171.316. BANKING CORPORATIONS |
| § 171.317. SAVINGS AND LOAN ASSOCIATIONS |
| Subchapter H. ENFORCEMENT |
| § 171.351. VENUE OF SUIT TO ENFORCE CHAPTER |
| § 171.352. AUTHORITY TO RESTRAIN OR ENJOIN |
| § 171.353. APPOINTMENT OF RECEIVER |
| § 171.354. AGENT FOR SERVICE OF PROCESS |
| § 171.355. SERVICE OF PROCESS ON SECRETARY OF STATE |
| § 171.361. PENALTY FOR DISCLOSURE OF INFORMATION ON REPORT |
| § 171.362. PENALTY FOR FAILURE TO PAY TAX OR FILE REPORT |
| § 171.363. WILFUL AND FRAUDULENT ACTS |
| Subchapter I. DISPOSITION OF REVENUE |
| § 171.401. REVENUE DEPOSITED IN GENERAL REVENUE FUND |
| § 171.4011. ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF FUND |
| Subchapter J. REFUNDS |
| § 171.501. REFUND FOR JOB CREATION IN ENTERPRISE ZONE |