Texas Statutes
§ 171.9209 — ASSIGNMENT PROHIBITED.
Texas § 171.9209
JurisdictionTexas
Code TXTax Code
This text of Texas § 171.9209 (ASSIGNMENT PROHIBITED.) 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. § 171.9209 (2026).
Text
Sec. 171.9209. ASSIGNMENT PROHIBITED. A taxable entity may not convey, assign, or transfer the credit allowed under this subchapter to another entity unless substantially all of the assets of the taxable entity are conveyed, assigned, or transferred in the same transaction.
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Legislative History
Added by Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206 ), Sec. 1, eff. January 1, 2026.
Nearby Sections
15
§ 171.0001
GENERAL DEFINITIONS.§ 171.0002
DEFINITION OF TAXABLE ENTITY.§ 171.0003
DEFINITION OF PASSIVE ENTITY.§ 171.001
TAX IMPOSED.§ 171.0011
ADDITIONAL TAX.§ 171.002
RATES; COMPUTATION OF TAX.§ 171.052
CERTAIN CORPORATIONS.§ 171.0525
EXEMPTION--CERTAIN INSURANCE COMPANIES.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 171.9209, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/171.9209.