reglab/housing_qa huggingface dataset:
TX Tax Code § 171.211 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter E. Reports and Records|Section 171.211. Examination of Records

Sec. 171.211.  EXAMINATION OF RECORDS.  To determine the franchise tax liability of a taxable entity, the comptroller may investigate or examine the records of the taxable entity.|Acts 1981, 67th Leg., p. 1703, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 584, Sec. 109, eff. Sept. 1, 1989.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.|Sec. 171.212.  REPORT OF CHANGES TO FEDERAL INCOME TAX RETURN.  (a)  A taxable entity must file an amended report under this chapter if:(1)  the taxable entity's taxable margin is changed as the result of an audit or other adjustment by the Internal Revenue Service or another competent authority; or(2)  the taxable entity files an amended federal income tax return or other return that changes the taxable entity's taxable margin.(b)  The taxable entity shall file the amended report under Subsection (a)(1) not later than the 120th day after the date the revenue agent's report or other adjustment is final.  For purposes of this subsection, a revenue agent's report or other adjustment is final on the date on which all administrative appeals with the Internal Revenue Service or other competent authority have been exhausted or waived.(c)  The taxable entity shall file the amended report under Subsection (a)(2) not later than the 120th day after the date the taxable entity files the amended federal income tax return or other return.  For purposes of this subsection, a taxable entity is considered to have filed an amended federal income tax return if the taxable entity is a member of an affiliated group during a period in which an amended consolidated federal income tax report is filed.(d)  If a taxable entity fails to comply with this section, the taxable entity is liable for a penalty of 10 percent of the tax that should have been reported under this section and that had not previously been reported to the comptroller.  The penalty prescribed by this subsection is in addition to any other penalty provided by law.|Added by Acts 1997, 75th Leg., ch. 1185, Sec. 14.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.|
TX Tax Code § 171.2125 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter E. Reports and Records|Section 171.2125. Calculating Cost of Goods or Compensation in Professional Employer Services Arrangements

Sec. 171.2125.  CALCULATING COST OF GOODS OR COMPENSATION IN PROFESSIONAL EMPLOYER SERVICES ARRANGEMENTS.  In calculating cost of goods sold or compensation, a taxable entity that is a client of a professional employer organization shall rely on information provided by the professional employer organization on a form promulgated by the comptroller or an invoice.|Added by Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928), Sec. 29, eff. January 1, 2008.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 117 (S.B. 1286), Sec. 27, eff. September 1, 2013.|
TX Tax Code § 171.251 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter F. Forfeiture of Corporate and Business Privileges|Section 171.251. Forfeiture of Corporate Privileges

Sec. 171.251.  FORFEITURE OF CORPORATE PRIVILEGES.  The comptroller shall forfeit the corporate privileges of a corporation on which the franchise tax is imposed if the corporation:(1)  does not file, in accordance with this chapter and within 45 days after the date notice of forfeiture is mailed, a report required by this chapter;(2)  does not pay, within 45 days after the date notice of forfeiture is mailed, a tax imposed by this chapter or does not pay, within those 45 days, a penalty imposed by this chapter relating to that tax;  or(3)  does not permit the comptroller to examine under Section 171.211 of this code the corporation's records.|Acts 1981, 67th Leg., p. 1703, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 10, art. 3, Sec. 5, eff. Sept. 1, 1984;  Acts 1989, 71st Leg., ch. 584, Sec. 110, eff. Sept. 1, 1989;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.19, eff. Jan. 1, 1992;  Acts 1993, 73rd Leg., ch. 546, Sec. 10, eff. Jan. 1, 1994.|
TX Tax Code § 171.2515 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter F. Forfeiture of Corporate and Business Privileges|Section 171.2515. Forfeiture of Right of Taxable Entity to Transact Business in This State

Sec. 171.2515.  FORFEITURE OF RIGHT OF TAXABLE ENTITY TO TRANSACT BUSINESS IN THIS STATE.  (a)  The comptroller may, for the same reasons and using the same procedures the comptroller uses in relation to the forfeiture of the corporate privileges of a corporation, forfeit the right of a taxable entity to transact business in this state.(b)  The provisions of this subchapter, including Section 171.255, that apply to the forfeiture of corporate privileges apply to the forfeiture of a taxable entity's right to transact business in this state.|Added by Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 9, eff. January 1, 2008.|
TX Tax Code § 171.252 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter F. Forfeiture of Corporate and Business Privileges|Section 171.252. Effects of Forfeiture

Sec. 171.252.  EFFECTS OF FORFEITURE.  If the corporate privileges of a corporation are forfeited under this subchapter:(1)  the corporation shall be denied the right to sue or defend in a court of this state;  and(2)  each director or officer of the corporation is liable for a debt of the corporation as provided by Section 171.255 of this code.|Acts 1981, 67th Leg., p. 1704, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 171.253 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter F. Forfeiture of Corporate and Business Privileges|Section 171.253. Suit on Cause of Action Arising Before Forfeiture

Sec. 171.253.  SUIT ON CAUSE OF ACTION ARISING BEFORE FORFEITURE.  In a suit against a corporation on a cause of action arising before the forfeiture of the corporate privileges of the corporation, affirmative relief may not be granted to the corporation unless its corporate privileges are revived under this chapter.|Acts 1981, 67th Leg., p. 1704, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 171.254 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter F. Forfeiture of Corporate and Business Privileges|Section 171.254. Exception to Forfeiture

Sec. 171.254.  EXCEPTION TO FORFEITURE.  The forfeiture of the corporate privileges of a corporation does not apply to the privilege to defend in a suit to forfeit the corporation's charter or certificate of authority.|Acts 1981, 67th Leg., p. 1704, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 171.255 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter F. Forfeiture of Corporate and Business Privileges|Section 171.255. Liability of Director and Officers

Sec. 171.255.  LIABILITY OF DIRECTOR AND OFFICERS.  (a)  If the corporate privileges of a corporation are forfeited for the failure to file a report or pay a tax or penalty, each director or officer of the corporation is liable for each debt of the corporation that is created or incurred in this state after the date on which the report, tax, or penalty is due and before the corporate privileges are revived.  The liability includes liability for any tax or penalty imposed by this chapter on the corporation that becomes due and payable after the date of the forfeiture.(b)  The liability of a director or officer is in the same manner and to the same extent as if the director or officer were a partner and the corporation were a partnership.(c)  A director or officer is not liable for a debt of the corporation if the director or officer shows that the debt was created or incurred:(1)  over the director's objection;  or(2)  without the director's knowledge and that the exercise of reasonable diligence to become acquainted with the affairs of the corporation would not have revealed the intention to create the debt.(d)  If a corporation's charter or certificate of authority and its corporate privileges are forfeited and revived under this chapter, the liability under this section of a director or officer of the corporation is not affected by the revival of the charter or certificate and the corporate privileges.|Acts 1981, 67th Leg., p. 1704, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 171.256 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter F. Forfeiture of Corporate and Business Privileges|Section 171.256. Notice of Forfeiture

Sec. 171.256.  NOTICE OF FORFEITURE.  (a)  If the comptroller proposes to forfeit the corporate privileges of a corporation, the comptroller shall notify the corporation that the forfeiture will occur without a judicial proceeding unless the corporation:(1)  files, within the time established by Section 171.251 of this code, the report to which that section refers;  or(2)  pays, within the time established by Section 171.251 of this code, the delinquent tax and penalty to which that section refers.(b)  The notice shall be written or printed and shall be verified by the seal of the comptroller's office.(c)  The comptroller shall mail the notice to the corporation at least 45 days before the forfeiture of corporate privileges.  The notice shall be addressed to the corporation and mailed to the address named in the corporation's charter as its principal place of business or to another known place of business of the corporation.(d)  The comptroller shall keep at the comptroller's office a record of the date on which the notice is mailed.  For the purposes of this chapter, the notice and the record of the mailing date constitute legal and sufficient notice of the forfeiture.|Acts 1981, 67th Leg., p. 1704, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 546, Sec. 11, eff. Jan. 1, 1994.|
TX Tax Code § 171.257 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter F. Forfeiture of Corporate and Business Privileges|Section 171.257. Judicial Proceeding Not Required for Forfeiture

Sec. 171.257.  JUDICIAL PROCEEDING NOT REQUIRED FOR FORFEITURE.  The forfeiture of the corporate privileges of a corporation is effected by the comptroller without a judicial proceeding.|Acts 1981, 67th Leg., p. 1705, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 171.258 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter F. Forfeiture of Corporate and Business Privileges|Section 171.258. Revival of Corporate Privileges

Sec. 171.258.  REVIVAL OF CORPORATE PRIVILEGES.  The comptroller shall revive the corporate privileges of a corporation if the corporation, before the forfeiture of its charter or certificate of authority, pays any tax, penalty, or interest due under this chapter.|Acts 1981, 67th Leg., p. 1705, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 171.259 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter F. Forfeiture of Corporate and Business Privileges|Section 171.259. Banking Corporations and Savings and Loan Associations

Sec. 171.259.  BANKING CORPORATIONS AND SAVINGS AND LOAN ASSOCIATIONS.  (a)  Except as provided by Subsection (b), this subchapter does not apply to a banking corporation that is organized under the laws of this state or under federal law and has its main office in this state.(b)  The banking commissioner shall appoint a conservator under Subtitle A, Title 3, Finance Code, to pay the franchise tax of a banking corporation that is organized under the laws of this state and that the commissioner certifies as being delinquent in the payment of the corporation's franchise tax.|Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 3, part B, Sec. 5, eff. May 1, 1985.  Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.20, eff. Jan. 1, 1992;  Acts 1999, 76th Leg., ch. 184, Sec. 3, eff. Jan. 1, 2000.|
TX Tax Code § 171.260 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter F. Forfeiture of Corporate and Business Privileges|Section 171.260. Savings and Loan Association

Sec. 171.260.  SAVINGS AND LOAN ASSOCIATION.  (a)  Except as provided by Subsection (b), this subchapter does not apply to a savings and loan association that is organized under the laws of this state or under federal law and has its main office in this state.(b)  The savings and mortgage lending commissioner shall appoint a conservator under Subtitle B or C, Title 3, Finance Code, to pay the franchise tax of a savings and loan association that is organized under the laws of this state and that the commissioner certifies as being delinquent in the payment of the association's franchise tax.|Added by Acts 1999, 76th Leg., ch. 184, Sec. 4, eff. Jan. 1, 2000.  Amended by Acts 2001, 77th Leg., ch. 1263, Sec. 62, eff. Jan. 1, 2002.Amended by: Acts 2007, 80th Leg., R.S., Ch. 921 (H.B. 3167), Sec. 6.067, eff. September 1, 2007.|
TX Tax Code § 171.301 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter G. Forfeiture of Charter or Certificate of Authority|Section 171.301. Grounds for Forfeiture of Charter or Certificate of Authority

Sec. 171.301.  GROUNDS FOR FORFEITURE OF CHARTER OR CERTIFICATE OF AUTHORITY.  It is a ground for the forfeiture of a corporation's charter or certificate of authority if:(1)  the corporate privileges of the corporation are forfeited under this chapter and the corporation does not pay, within 120 days after the date the corporate privileges are forfeited, the amount necessary for the corporation to revive under this chapter its corporate privileges;  or(2)  the corporation does not permit the comptroller to examine the corporation's records under Section 171.211 of this code.|Acts 1981, 67th Leg., p. 1705, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 584, Sec. 111, eff. Sept. 1, 1989.|
TX Tax Code § 171.3015 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter G. Forfeiture of Charter or Certificate of Authority|Section 171.3015. Forfeiture of Certificate or Registration of Taxable Entity

Sec. 171.3015.  FORFEITURE OF CERTIFICATE OR REGISTRATION OF TAXABLE ENTITY.  The comptroller may, for the same reasons and using the same procedures the comptroller uses in relation to the forfeiture of a corporation's charter or certificate of authority, forfeit the certificate or registration of a taxable entity.|Added by Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928), Sec. 31, eff. January 1, 2008.|
TX Tax Code § 171.302 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter G. Forfeiture of Charter or Certificate of Authority|Section 171.302. Certification by Comptroller

Sec. 171.302.  CERTIFICATION BY COMPTROLLER.  After the 120th day after the date that the corporate privileges of a corporation are forfeited under this chapter, the comptroller shall certify the name of the corporation to the attorney general and the secretary of state.|Acts 1981, 67th Leg., p. 1705, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 171.303 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter G. Forfeiture of Charter or Certificate of Authority|Section 171.303. Suit for Judicial Forfeiture

Sec. 171.303.  SUIT FOR JUDICIAL FORFEITURE.  On receipt of the comptroller's certification, the attorney general shall bring suit to forfeit the charter or certificate of authority of the corporation if a ground exists for the forfeiture of the charter or certificate.|Acts 1981, 67th Leg., p. 1705, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 171.304 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter G. Forfeiture of Charter or Certificate of Authority|Section 171.304. Record of Judicial Forfeiture

Sec. 171.304.  RECORD OF JUDICIAL FORFEITURE.  (a)  If a district court forfeits a corporation's charter or certificate of authority under this chapter, the clerk of the court shall promptly mail to the secretary of state a certified copy of the court's judgment.  On receipt of the copy of the judgment, the secretary of state shall inscribe on the corporation's record at the secretary's office the words "Judgment of Forfeiture" and the date of the judgment.(b)  If an appeal of the judgment is perfected, the clerk of the court shall promptly certify to the secretary of state that the appeal has been perfected.  On receipt of the certification, the secretary of state shall inscribe on the corporation's record at the secretary's office the word "Appealed" and the date on which the appeal was perfected.(c)  If final disposition of an appeal is made, the clerk of the court making the disposition shall promptly certify to the secretary of state the type of disposition made and the date of the disposition.  On receipt of the certification, the secretary of state shall inscribe on the corporation's record at the secretary's office a brief note of the type of final disposition made and the date of the disposition.|Acts 1981, 67th Leg., p. 1705, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 171.305 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter G. Forfeiture of Charter or Certificate of Authority|Section 171.305. Revival of Charter or Certificate of Authority After Judicial Forfeiture

Sec. 171.305.  REVIVAL OF CHARTER OR CERTIFICATE OF AUTHORITY AFTER JUDICIAL FORFEITURE.  A corporation whose charter or certificate of authority is judicially forfeited under this chapter is entitled to have its charter or certificate revived and to have its corporate privileges revived if:(1)  the corporation files each report that is required by this chapter and that is delinquent;(2)  the corporation pays the tax, penalty, and interest that is imposed by this chapter and that is due at the time the suit under Section 171.306 of this code to set aside forfeiture is filed;  and(3)  the forfeiture of the corporation's charter or certificate is set aside in a suit under Section 171.306 of this code.|Acts 1981, 67th Leg., p. 1706, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 171.306 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter G. Forfeiture of Charter or Certificate of Authority|Section 171.306. Suit to Set Aside Judicial Forfeiture

Sec. 171.306.  SUIT TO SET ASIDE JUDICIAL FORFEITURE.  If a corporation's charter or certificate of authority is judicially forfeited under this chapter, a stockholder, director, or officer of the corporation at the time of the forfeiture of the charter or certificate or of the corporate privileges of the corporation may bring suit in a district court of Travis County in the name of the corporation to set aside the forfeiture of the charter or certificate.  The suit must be in the nature of a bill of review.  The secretary of state and attorney general must be made defendants in the suit.|Acts 1981, 67th Leg., p. 1706, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 171.307 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter G. Forfeiture of Charter or Certificate of Authority|Section 171.307. Record of Suit to Set Aside Judicial Forfeiture

Sec. 171.307.  RECORD OF SUIT TO SET ASIDE JUDICIAL FORFEITURE.  If a court under this chapter sets aside the forfeiture of a corporation's charter or certificate of authority, the secretary of state shall inscribe on the corporation's record in the secretary's office the words "Charter Revived by Court Order" or "Certificate Revived by Court Order," a citation to the suit, and the date of the court's judgment.|Acts 1981, 67th Leg., p. 1706, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 171.308 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter G. Forfeiture of Charter or Certificate of Authority|Section 171.308. Corporate Privileges After Judicial Forfeiture Is Set Aside

Sec. 171.308.  CORPORATE PRIVILEGES AFTER JUDICIAL FORFEITURE IS SET ASIDE.  If a court under this chapter sets aside the forfeiture of a corporation's charter or certificate of authority, the comptroller shall revive the corporate privileges of the corporation and shall inscribe on the corporation's record in the comptroller's office a note of the revival.|Acts 1981, 67th Leg., p. 1706, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 171.309 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter G. Forfeiture of Charter or Certificate of Authority|Section 171.309. Forfeiture by Secretary of State

Sec. 171.309.  FORFEITURE BY SECRETARY OF STATE.  The secretary of state may forfeit the charter, certificate, or registration of a taxable entity if:(1)  the secretary receives the comptroller's certification under Section 171.302; and(2)  the taxable entity does not revive its forfeited privileges within 120 days after the date that the privileges were forfeited.|Acts 1981, 67th Leg., p. 1707, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 10, art. 3, Sec. 6, eff. Sept. 1, 1984.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928), Sec. 32, eff. January 1, 2008.|
TX Tax Code § 171.310 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter G. Forfeiture of Charter or Certificate of Authority|Section 171.310. Judicial Proceeding Not Required for Forfeiture by Secretary of State

Sec. 171.310.  JUDICIAL PROCEEDING NOT REQUIRED FOR FORFEITURE BY SECRETARY OF STATE.  The forfeiture by the secretary of state of a corporation's charter or certificate of authority under this chapter is effected without a judicial proceeding.|Acts 1981, 67th Leg., p. 1707, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 171.311 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter G. Forfeiture of Charter or Certificate of Authority|Section 171.311. Record of Forfeiture by Secretary of State

Sec. 171.311.  RECORD OF FORFEITURE BY SECRETARY OF STATE.  The secretary of state shall effect a forfeiture of a corporation's charter or certificate of authority under this chapter by inscribing on the corporation's record in the secretary's office the words "Charter Forfeited" or "Certificate Forfeited," the date on which this inscription is made, and a citation to this chapter as authority for the forfeiture.|Acts 1981, 67th Leg., p. 1707, ch. 389, Sec. 1, eff. Jan. 1, 1982.|