reglab/housing_qa huggingface dataset:
TX Tax Code § 171.107 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter C. Determination of Taxable Margin; Allocation and Apportionment|Section 171.107. Deduction of Cost of Solar Energy Device From Margin Apportioned to This State

Sec. 171.107.  DEDUCTION OF COST OF SOLAR ENERGY DEVICE FROM MARGIN APPORTIONED TO THIS STATE.  (a)  In this section, "solar energy device" means a system or series of mechanisms designed primarily to provide heating or cooling or to produce electrical or mechanical power by collecting and transferring solar-generated energy.  The term includes a mechanical or chemical device that has the ability to store solar-generated energy for use in heating or cooling or in the production of power.(b)  A taxable entity may deduct from its apportioned margin 10 percent of the amortized cost of a solar energy device if:(1)  the device is acquired by the taxable entity for heating or cooling or for the production of power;(2)  the device is used in this state by the taxable entity; and(3)  the cost of the device is amortized in accordance with Subsection (c).(c)  The amortization of the cost of a solar energy device must:(1)  be for a period of at least 60 months;(2)  provide for equal monthly amounts or conform to federal depreciation schedules;(3)  begin on the month in which the device is placed in service in this state; and(4)  cover only a period in which the device is in use in this state.(d)  A taxable entity that makes a deduction under this section shall file with the comptroller an amortization schedule showing the period in which a deduction is to be made.  On the request of the comptroller, the taxable entity shall file with the comptroller proof of the cost of the solar energy device or proof of the device's operation in this state.|Acts 1981, 67th Leg., p. 1698, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.07, eff. Jan. 1, 1992;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.59, eff. Jan. 1, 2000.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 5, eff. January 1, 2008.|
TX Tax Code § 171.108 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter C. Determination of Taxable Margin; Allocation and Apportionment|Section 171.108. Deduction of Cost of Clean Coal Project From Margin Apportioned to This State

Sec. 171.108.  DEDUCTION OF COST OF CLEAN COAL PROJECT FROM MARGIN APPORTIONED TO THIS STATE.  (a)  In this section, "clean coal project" has the meaning assigned by Section 5.001, Water Code.(b)  A taxable entity may deduct from its apportioned margin 10 percent of the amortized cost of equipment:(1)  that is used in a clean coal project;(2)  that is acquired by the taxable entity for use in generation of electricity, production of process steam, or industrial production;(3)  that the taxable entity uses in this state; and(4)  the cost of which is amortized in accordance with Subsection (c).(c)  The amortization of the cost of capital used in a clean coal project must:(1)  be for a period of at least 60 months;(2)  provide for equal monthly amounts;(3)  begin in the month during which the equipment is placed in service in this state; and(4)  cover only a period during which the equipment is used in this state.(d)  A taxable entity that makes a deduction under this section shall file with the comptroller an amortization schedule showing the period for which the deduction is to be made.  On the request of the comptroller, the taxable entity shall file with the comptroller proof of the cost of the equipment or proof of the equipment's operation in this state.|Added by Acts 2005, 79th Leg., Ch. 1097 (H.B. 2201), Sec. 4, eff. June 18, 2005.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 5, eff. January 1, 2008.|
TX Tax Code § 171.109 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter C. Determination of Taxable Margin; Allocation and Apportionment|Section 171.109. Deduction of Relocation Costs by Certain Taxable Entities From Margin Apportioned to This State

Sec. 171.109.  DEDUCTION OF RELOCATION COSTS BY CERTAIN TAXABLE ENTITIES FROM MARGIN APPORTIONED TO THIS STATE.  (a)  In this section, "relocation costs" means the costs incurred by a taxable entity to relocate the taxable entity's main office or other principal place of business from one location to another.  The term includes:(1)  costs of relocating computers and peripherals, other business supplies, furniture, and inventory; and(2)  any other costs related to the relocation that are allowable deductions for federal income tax purposes.(b)  Subject to Subsection (c), a taxable entity may deduct from its apportioned margin relocation costs incurred in relocating the taxable entity's main office or other principal place of business to this state from another state if the taxable entity:(1)  did not do business in this state before relocating the taxable entity's main office or other principal place of business to this state;  and(2)  is not a member of an affiliated group engaged in a unitary business, another member of which is doing business in this state on the date the taxable entity relocates the taxable entity's main office or other principal place of business to this state.(c)  A taxable entity must take the deduction authorized by Subsection (b) on the report based on the taxable entity's initial period described by Section 171.151(1).(d)  On the comptroller's request, a taxable entity that takes a deduction authorized by this section shall file with the comptroller proof of the deducted relocation costs.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 13(a), eff. September 1, 2013.|For expiration of this section, see Subsection (e).
TX Tax Code § 171.1121 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter C. Determination of Taxable Margin; Allocation and Apportionment|Section 171.1121. Gross Receipts for Margin

Sec. 171.1121.  GROSS RECEIPTS FOR MARGIN.  (a)  For purposes of this section, "gross receipts" means all revenues reportable by a taxable entity on its federal tax return, without deduction for the cost of property sold, materials used, labor performed, or other costs incurred, unless otherwise specifically provided in this chapter.(b)  Except as otherwise provided by this section, a taxable entity shall use the same accounting methods to apportion margin as used in computing margin.(c)  A taxable entity may not change its accounting methods used to calculate gross receipts more often than once every four years without the express written consent of the comptroller.  A change in accounting methods is not justified solely because it results in a reduction of tax liability.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.10, eff. Jan. 1, 1992.  Amended by Acts 1993, 73rd Leg., ch. 546, Sec. 8, eff. Jan. 1, 1994;  Acts 1997, 75th Leg., ch. 1185, Sec. 11, eff. Jan. 1, 1998;  Acts 2001, 77th Leg., ch. 1263, Sec. 61, eff. Jan. 1, 2002.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 5, eff. January 1, 2008.Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928), Sec. 24, eff. January 1, 2008.|
TX Tax Code § 171.151 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter D. Payment of Tax|Section 171.151. Privilege Period Covered by Tax

Sec. 171.151.  PRIVILEGE PERIOD COVERED BY TAX.  The franchise tax shall be paid for each of the following:(1)  an initial period beginning on the taxable entity's beginning date and ending on the day before the first anniversary of the beginning date;(2)  a second period beginning on the first anniversary of the beginning date and ending on December 31 following that date; and(3)  after the initial and second periods have expired, a regular annual period beginning each year on January 1 and ending the following December 31.|Acts 1981, 67th Leg., p. 1699, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 31, Sec. 5, eff. Aug. 26, 1985;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.11, eff. Jan. 1, 1992;  Acts 1995, 74th Leg., ch. 1002, Sec. 14, eff. Jan. 1, 1996.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 6, eff. January 1, 2008.|
TX Tax Code § 171.152 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter D. Payment of Tax|Section 171.152. Date on Which Payment Is Due

Sec. 171.152.  DATE ON WHICH PAYMENT IS DUE.  (a)  Payment of the tax covering the initial period is due within 90 days after the date that the initial period ends or, if applicable, within 91 days after the date of the merger.(b)  Payment of the tax covering the second period is due on the same date as the tax covering the initial period.(c)  Payment of the tax covering the regular annual period is due May 15, of each year after the beginning of the regular annual period.  However, if the first anniversary of the taxable entity's beginning date is after October 3 and before January 1, the payment of the tax covering the first regular annual period is due on the same date as the tax covering the initial period.|Acts 1981, 67th Leg., p. 1699, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 10, art. 3, Sec. 1, eff. Sept. 1, 1984;  Acts 1985, 69th Leg., ch. 31, Sec. 7, eff. Aug. 26, 1985;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.12, eff. Jan. 1, 1992;  Acts 1995, 74th Leg., ch. 1002, Sec. 15, eff. Jan. 1, 1996.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 6, eff. January 1, 2008.|
TX Tax Code § 171.1532 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter D. Payment of Tax|Section 171.1532. Business on Which Tax on Net Taxable Margin Is Based

Sec. 171.1532.  BUSINESS ON WHICH TAX ON NET TAXABLE MARGIN IS BASED.  (a)  The tax covering the privilege periods included on the initial report is based on the business done by the taxable entity during the period beginning on the taxable entity's beginning date and:(1)  ending on the last accounting period ending date that is at least 60 days before the original due date of the initial report; or(2)  if there is no such period ending date in Subdivision (1), then ending on the day that is the last day of a calendar month and that is nearest to the end of the taxable entity's first year of business.(b)  The tax covering the regular annual period, other than a regular annual period included on the initial report, is based on the business done by the taxable entity during the period beginning with the day after the last date upon which taxable margin or net taxable earned surplus on a previous report was based and ending with its last accounting period ending date for federal income tax purposes in the year before the year in which the report is originally due.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.14, eff. Jan. 1, 1992.  Amended by Acts 1995, 74th Leg., ch. 1002, Sec. 18, eff. Jan. 1, 1996.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 6, eff. January 1, 2008.Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928), Sec. 25, eff. January 1, 2008.|
TX Tax Code § 171.154 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter D. Payment of Tax|Section 171.154. Payment to Comptroller

Sec. 171.154.  PAYMENT TO COMPTROLLER.  A taxable entity on which a tax is imposed by this chapter shall pay the tax to the comptroller.|Acts 1981, 67th Leg., p. 1700, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 6, eff. January 1, 2008.|
TX Tax Code § 171.158 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter D. Payment of Tax|Section 171.158. Payment by Foreign Taxable Entity Before Withdrawal From State

Sec. 171.158.  PAYMENT BY FOREIGN TAXABLE ENTITY BEFORE WITHDRAWAL FROM STATE.  (a)  Except as provided by Subsection (b), a foreign taxable entity holding a registration or certificate of authority to do business in this state may withdraw from doing business in this state by filing a certificate of withdrawal with the secretary of state.  The secretary of state shall file the certificate of withdrawal as provided by law.(b)  The foreign taxable entity may not withdraw from doing business in this state unless it has paid, before filing the certificate of withdrawal, any tax or penalty imposed by this chapter on the taxable entity.|Acts 1981, 67th Leg., p. 1701, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 6, eff. January 1, 2008.|
TX Tax Code § 171.201 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter E. Reports and Records|Section 171.201. Initial Report

Sec. 171.201.  INITIAL REPORT.  (a)  Except as provided by Section 171.2022, a taxable entity on which the franchise tax is imposed shall file an initial report with the comptroller containing:(1)  financial information of the taxable entity necessary to compute the tax under this chapter;(2)  the name and address of:(A)  each officer, director, and manager of the taxable entity;(B)  for a limited partnership, each general partner;(C)  for a general partnership or limited liability partnership, each managing partner or, if there is not a managing partner, each partner; or(D)  for a trust, each trustee;(3)  the name and address of the agent of the taxable entity designated under Section 171.354; and(4)  other information required by the comptroller.(b)  The taxable entity shall file the report on or before the date the payment is due under Section 171.152(a).|Acts 1981, 67th Leg., p. 1701, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 31, Sec. 9, eff. Aug. 26, 1985;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.15, eff. Jan. 1, 1992.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. 26, eff. January 1, 2008.|
TX Tax Code § 171.2022 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter E. Reports and Records|Section 171.2022. Exemption From Reporting Requirements

Sec. 171.2022.  EXEMPTION FROM REPORTING REQUIREMENTS.  A taxable entity that does not owe any tax under this chapter for any period is not required to file a report under Section 171.201 or 171.202.  The exemption applies only to a period for which no tax is due.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.17, eff. Jan. 1, 1992.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.|
TX Tax Code § 171.204 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter E. Reports and Records|Section 171.204. Information Report

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 require a taxable entity that does not owe any tax because of the application of Section 171.002(d)(2) to file an abbreviated information report with the comptroller stating the amount of the taxable entity's total revenue from its entire business.  The comptroller may not require a taxable entity described by this subsection to file an information report that requires the taxable entity to report or compute its margin.(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.Text of subsection effective until January 01, 2026(d)  The comptroller may require a taxable entity on which the tax imposed under this chapter is not imposed solely because of the application of Section 171.001(d) to file an information report stating the taxable entity's beginning date as determined under Section 171.0001(4)(B) and any other information the comptroller determines necessary.  The comptroller may not require the taxable entity to report or compute its margin.Text of subsection effective on January 01, 2026(d)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 859 (S.B. 938), Sec. 9(4), eff. January 1, 2026|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.|
TX Tax Code § 171.205 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter E. Reports and Records|Section 171.205. Additional Information Required by Comptroller

Sec. 171.205.  ADDITIONAL INFORMATION REQUIRED BY COMPTROLLER.  The comptroller may require a taxable entity on which the franchise tax is imposed to furnish to the comptroller information from the taxable entity's books and records that has not been filed previously and that is necessary for the comptroller to determine the amount of the tax.|Acts 1981, 67th Leg., p. 1702, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.|
TX Tax Code § 171.206 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter E. Reports and Records|Section 171.206. Confidential Information

Sec. 171.206.  CONFIDENTIAL INFORMATION.  Except as provided by Section 171.207, the following information is confidential and may not be made open to public inspection:(1)  information that is obtained from a record or other instrument that is required by this chapter to be filed with the comptroller; or(2)  information, including information about the business affairs, operations, profits, losses, cost of goods sold, compensation, or expenditures of a taxable entity, obtained by an examination of the books and records, officers, partners, trustees, agents, or employees of a taxable entity on which a tax is imposed by this chapter.|Acts 1981, 67th Leg., p. 1702, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.|
TX Tax Code § 171.207 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter E. Reports and Records|Section 171.207. Information Not Confidential

Sec. 171.207.  INFORMATION NOT CONFIDENTIAL.  The following information is not confidential and shall be made open to public inspection:(1)  information contained in a document filed under this chapter with a county clerk as notice of a tax lien; and(2)  information contained in a report required by Section 171.203 or 171.2035.|Acts 1981, 67th Leg., p. 1702, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.|
TX Tax Code § 171.208 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter E. Reports and Records|Section 171.208. Prohibition of Disclosure of Information

Sec. 171.208.  PROHIBITION OF DISCLOSURE OF INFORMATION.  A person, including a state officer or employee or an owner of a taxable entity, who has access to a report filed under this chapter may not make known in a manner not permitted by law the amount or source of the taxable entity's income, profits, losses, expenditures, cost of goods sold, compensation, or other information in the report relating to the financial condition of the taxable entity.|Acts 1981, 67th Leg., p. 1703, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.|
TX Tax Code § 171.209 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter E. Reports and Records|Section 171.209. Right of Owner to Examine or Receive Reports

Sec. 171.209.  RIGHT OF OWNER TO EXAMINE OR RECEIVE REPORTS.  If an owner of a taxable entity on whom the franchise tax is imposed presents evidence of the ownership to the comptroller, the person is entitled to examine or receive a copy of an initial or annual report that is filed under Section 171.201 or 171.202 and that relates to the taxable entity.|Acts 1981, 67th Leg., p. 1703, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.|
TX Tax Code § 171.210 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter E. Reports and Records|Section 171.210. Permitted Use of Confidential Information

Sec. 171.210.  PERMITTED USE OF CONFIDENTIAL INFORMATION.  (a)  To enforce this chapter, the comptroller or attorney general may use information made confidential by this chapter.(b)  The comptroller or attorney general may authorize the use of the confidential information in a judicial proceeding in which the state is a party.  The comptroller or attorney general may authorize examination of the confidential information by:(1)  another state officer of this state;(2)  a law enforcement official of this state; or(3)  a tax official of another state or an official of the federal government if the other state or the federal government has a reciprocal arrangement with this state.|Acts 1981, 67th Leg., p. 1703, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.|