Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle F. FRANCHISE TAX |
Chapter 171. FRANCHISE TAX |
Subchapter E. REPORTS AND RECORDS |
Sec. 171.201. INITIAL REPORT
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(a) Except as provided by Section 171.2022, a taxable entity on which the franchise tax is imposed shall file an initial report with the comptroller containing:
(1) financial information of the taxable entity necessary to compute the tax under this chapter;
(2) the name and address of:
(A) each officer, director, and manager of the taxable entity;
(B) for a limited partnership, each general partner;
(C) for a general partnership or limited liability partnership, each managing partner or, if there is not a managing partner, each partner; or
(D) for a trust, each trustee;
(3) the name and address of the agent of the taxable entity designated under Section 171.354; and
(4) other information required by the comptroller.
(b) The taxable entity shall file the report on or before the date the payment is due under Section 171.152(a).