Texas Statutes
§ 23.106 — FRANCHISE TAXES.
Texas § 23.106
JurisdictionTexas
Code BOBusiness Organizations Code
This text of Texas § 23.106 (FRANCHISE TAXES.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Business Organizations Code Code Ann. § 23.106 (2026).
Text
Sec. 23.106. FRANCHISE TAXES. A corporation formed under this subchapter is not subject to or required to pay a franchise tax, except that a corporation is exempt from the franchise tax imposed by Chapter 171 , Tax Code, only if the corporation is exempted by that chapter.
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Legislative History
Acts 2003, 78th Leg., ch. 182, Sec. 1, eff. Jan. 1, 2006.
Nearby Sections
15
§ 23.001
DETERMINATION OF APPLICABLE LAW.§ 23.051
DEFINITIONS.§ 23.052
ORGANIZERS.§ 23.053
PURPOSES.§ 23.054
POWERS.§ 23.055
STATEWIDE OPERATION.§ 23.056
CERTIFICATE OF FORMATION.§ 23.059
TERM OF OFFICE; VACANCY.§ 23.060
OFFICERS.§ 23.061
PARTICIPATION AS OWNER.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 23.106, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/BO/23.106.