Source: https://texasattorneygeneral.gov/opinions/opinions/49cornyn/op/2002/htm/jc0567.htm
Timestamp: 2016-12-08 22:26:06
Document Index: 84530622

Matched Legal Cases: ['§ 2303', '§ 2303', '§ 2303', '§ 2303', '§ 2303', '§ 2303', '§ 2303', '§ 2303', '§ 2303', '§ 151', '§ 2303', '§ 151', '§ 151', '§ 151', '§ 2303', '§ 151', '§ 311', '§ 2303', '§ 2303', '§ 2303', '§ 2303', '§ 2303', '§ 2303', '§ 2303', '§ 2303', '§ 2303', '§ 311', '§ 2303', '§ 2303', '§ 151', '§ 151', '§151', '§ 1', '§ 1']

Gov't Code Ann. §§ 2303.001-.516 (Vernon 2000 & Supp. 2002), authorizes the Texas Department
the Act. See Tex. Gov't Code Ann. § 2303.051 (Vernon 2000). The Act's purpose is to provide
areas of the state designated by the Department as "enterprise zones." See id. §§ 2303.002, .107. An "enterprise project" located in an enterprise zone is eligible to receive, among other economic
and regulatory benefits, state and local tax refunds. See id. §§ 2303.501-.508 (Vernon 2000 & Supp.
by the governing body of an enterprise zone as an "enterprise project." See id. §§ 2303.405 (Vernon
of the business will significantly contribute to the zone's development. See id. § 2303.406(a)
governing body, during a biennium. See id. § 2303.406(d). An enterprise project designation is
effective for five years. See id. § 2303.408 (Vernon 2000).
§§ 2303.407, .504(a)(1) (Vernon Supp. 2002); Tex. Tax Code Ann. § 151.429(a)-(c) (Vernon
permanent jobs or retained jobs." Tex. Gov't Code Ann. § 2303.407 (Vernon Supp. 2002). Turning to section 151.429 of the Tax Code, subsection (a) provides that an enterprise project
Tax Code Ann. § 151.429(a) (Vernon 2002). And subsection (b) provides that "an enterprise
§ 151.429(b). Finally, subsection (c) limits the total tax refund that an enterprise project may apply
Id. § 151.429(c). In sum, under the Act, an enterprise project may not be allocated more than 250 jobs for the
§ 2303.407 (Vernon Supp. 2002); Tex. Tax Code Ann. § 151.429(a)-(c) (Vernon 2002). The Act,
§ 311.011(a) (Vernon 1998). "Enterprise project" would not ordinarily denote a "business." See
"business is a qualified business." Tex. Gov't Code Ann. § 2303.406(a) (Vernon Supp. 2002)
business as an enterprise project," id. § 2303.404(a) (Vernon 2000) (emphasis added), and section
2303.405(a) authorizes the governing body to apply to the Department "for the designation of the qualified business as an enterprise project." Id. § 2303.405(a) (emphasis added); see also id.
§ 2303.402(b) ("franchise" or "subsidiary" of business located entirely in enterprise zone and
businesses as enterprise projects during any biennium." Id. § 2303.403 (emphasis added).
an enterprise project. See id. §§ 2303.404(a) (Vernon 2000), .406(a) (Vernon Supp. 2002). A "qualified business" is "a person certified as a qualified business under section 2303.402" of the Act. Id. § 2303.003(6) (Vernon 2000) (emphasis added). Section 2303.402 in turn provides that:
Id. § 2303.402(a)-(b) (emphasis added). Under subsection (a), a "qualified business" is the "person"
conducting or that will conduct its trade or business in the enterprise zone. See id. § 2303.402(a). We note that the Act does not define "person." However, the Code Construction Act provides that
other legal entity." Tex. Gov't Code Ann. § 311.005(2) (Vernon 1998). Under subsection (b), a
is also a qualified business. See Tex. Gov't Code Ann. § 2303.402(b) (Vernon 2000). Accordingly, based on the plain meaning of the express provisions of the Act as a whole, we
permanent jobs or retained jobs." Tex. Gov't Code Ann. § 2303.407 (Vernon Supp. 2002). We
$1,250,000 in total tax refunds. See Tex. Tax Code Ann. § 151.429(a)-(b) (Vernon 2002). For the
[Department] as an enterprise project under Chapter 2303, Government Code." Id. § 151.429(e)(1). We have concluded that the business entity located in the particular enterprise zone is the designated
limitations, based on the Tax Code's allotment of $5000 per job, see id. §151.429(b), a business
at 2; see also Act of May 25, 2001, 77th Leg., R.S., ch. 1134, § 1.01, 2001 Tex. Gen. Laws 2519, 2519. The legislature
also increased the tax refund amount for each job from $2000 to $5000. See Act of May 25, 2001 § 1.06, 2001 Tex.