Texas § 2310.404 STATE TAX REFUNDS AND CREDITS; REPORT.

Texas Statutes

§ 2310.404 — STATE TAX REFUNDS AND CREDITS; REPORT.

Texas § 2310.404

Code GVGovernment Code

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Bluebook

Tex. Government Code Code Ann. § 2310.404 (2026).

Text

Sec. 2310.404. STATE TAX REFUNDS AND CREDITS; REPORT.

(a)Subject to Section 2310.413 , a defense readjustment project is eligible for:

(1)a refund of state taxes under Section 151.4291 , Tax Code;

(2)a franchise tax credit under Subchapter P or Q, Chapter 171 , Tax Code; and

(3)the exclusion of receipts from service performed in a readjustment zone in the determination of gross receipts from business done in this state under Sections 171.103 and 171.1032, Tax Code.

(b)Not later than the 60th day after the last day of each fiscal year, the comptroller shall report to the department the statewide total of the tax refunds or credits made under this section during that fiscal year.

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Sec. 2310.404. STATE TAX REFUNDS AND CREDITS; REPORT. (a) Subject to Section 2310.413 , a defense readjustment project is eligible for:
(1) a refund of state taxes under Section 151.4291 , Tax Code;
(2) a franchise tax credit under Subchapter P or Q, Chapter 171 , Tax Code; and
(3) the exclusion of receipts from service performed in a readjustment zone in the determination of gross receipts from business done in this state under Sections 171.103 and 171.1032, Tax Code.
(b) Not later than the 60th day after the last day of each fiscal year, the comptroller shall report to the department the statewide total of the tax refunds or credits made under this section during that fiscal year.