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. 171.2022. EXEMPTION FROM REPORTING REQUIREMENTS
Latest version.
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A taxable entity that does not owe any tax under this chapter for any period is not required to file a report under Section 171.201 or 171.202. The exemption applies only to a period for which no tax is due.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.17, eff. Jan. 1, 1992. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 , Sec. 7, eff. January 1, 2008.