Tex. Business Organizations Code § 21.172: EXPENSES OF ORGANIZATION, REORGANIZATION, AND FINANCING OF CORPORATION.

A corporation may pay or authorize to be paid from the consideration received by the corporation as payment for the corporation's shares the reasonable charges and expenses of the organization or reorganization of the corporation and the sale or underwriting of the shares without rendering the shares not fully paid and nonassessable.

Acts 2003, 78th Leg., ch. 182, Sec. 1, eff. Jan. 1, 2006.