Texas § 171.204 INFORMATION REPORT.

Texas Statutes

§ 171.204 — INFORMATION REPORT.

Texas § 171.204

Code TXTax Code

This text of Texas § 171.204 (INFORMATION REPORT.) 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. Tax Code Code Ann. § 171.204 (2026).

Text

Sec. 171.204. INFORMATION REPORT.

(a)Except as provided by Subsection (b), to determine eligibility for the exemption provided by Section 171.2022 , or to determine the amount of the franchise tax or the correctness of a franchise tax report, the comptroller may require a taxable entity that may be subject to the tax imposed under this chapter to file an information report with the comptroller stating the amount of the taxable entity's margin, or any other information the comptroller may request that is necessary to make a determination under this subsection.

(b)The comptroller may not require a taxable entity that does not owe any tax because of the application of Section 171.002 (d)(2) to file an information report with the comptroller.

(c)The comptroller may require any entity to fil

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Sec. 171.204. INFORMATION REPORT. (a) Except as provided by Subsection (b), to determine eligibility for the exemption provided by Section 171.2022 , or to determine the amount of the franchise tax or the correctness of a franchise tax report, the comptroller may require a taxable entity that may be subject to the tax imposed under this chapter to file an information report with the comptroller stating the amount of the taxable entity's margin, or any other information the comptroller may request that is necessary to make a determination under this subsection.
(b) The comptroller may not require a taxable entity that does not owe any tax because of the application of Section 171.002 (d)(2) to file an information report with the comptroller.
(c) The comptroller may require any entity to file information as necessary to verify that the entity is not subject to the tax imposed under this chapter.
(d) Repealed by Acts 2023, 88th Leg., 2nd C.S., Ch. 2 (S.B. 3 ), Sec. 3, eff. January 1, 2024.

Legislative History

Acts 1981, 67th Leg., p. 1702, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.18, eff. Jan. 1, 1992; Acts 1999, 76th Leg., ch. 394, Sec. 12, eff. Jan. 1, 2000. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 7, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 28, eff. January 1, 2008. Acts 2015, 84th Leg., R.S., Ch. 329 (S.B. 1049 ), Sec. 7, eff. January 1, 2016. Acts 2015, 84th Leg., R.S., Ch. 329 (S.B. 1049 ), Sec. 9(3), eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 859 (S.B. 938 ), Sec. 8, eff. January 1, 2022. Acts 2021, 87th Leg., R.S., Ch. 859 (S.B. 938 ), Sec. 9(4), eff. January 1, 2026. Acts 2023, 88th Leg., 2nd C.S., Ch. 2 (S.B. 3 ), Sec. 2, eff. January 1, 2024. Acts 2023, 88th Leg., 2nd C.S., Ch. 2 (S.B. 3 ), Sec. 3, eff. January 1, 2024. Acts 2025, 89th Leg., R.S., Ch. 335 (H.B. 346 ), Sec. 2(3), eff. September 1, 2025.