Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Government Code § 2310.404: STATE TAX REFUNDS AND CREDITS; REPORT.

(a) Subject to Section 2310.413, a defense readjustment project is eligible for:
(1) a refund of state taxes under Section 151.4291, Tax Code;
(2) a franchise tax credit under Subchapter P or Q, Chapter 171, Tax Code; and
(3) the exclusion of receipts from service performed in a readjustment zone in the determination of gross receipts from business done in this state under Sections 171.103 and 171.1032, Tax Code.
(b) Not later than the 60th day after the last day of each fiscal year, the comptroller shall report to the department the statewide total of the tax refunds or credits made under this section during that fiscal year.
Added by Acts 1997, 75th Leg., R.S., Ch. 114 (S.B. 226), Sec. 1, eff. May 19, 1997.
Amended by:
Acts 2001, 77th Leg., R.S., Ch. 1134 (H.B. 2686), Sec. 1.04, eff. September 1, 2001.
Acts 2001, 77th Leg., R.S., Ch. 1134 (H.B. 2686), Sec. 2.03, eff. September 1, 2005.
Acts 2003, 78th Leg., R.S., Ch. 814 (S.B. 275), Sec. 3.47, eff. September 1, 2003.
Acts 2003, 78th Leg., R.S., Ch. 814 (S.B. 275), Sec. 3.48, eff. September 1, 2003.
Acts 2005, 79th Leg., R.S., Ch. 1280 (H.B. 2340), Sec. 8, eff. September 1, 2005.

Where this section sits in the code

GOVERNMENT CODE
TITLE 10. GENERAL GOVERNMENT
SUBTITLE G. ECONOMIC DEVELOPMENT PROGRAMS INVOLVING BOTH STATE AND LOCAL GOVERNMENTS
CHAPTER 2310. DEFENSE ECONOMIC READJUSTMENT ZONE
SUBCHAPTER F. READJUSTMENT ZONE BENEFITS

(a) Subject to Section 2310.413, a defense readjustment project is eligible for:

(1) a refund of state taxes under Section 151.4291, Tax Code;

(2) a franchise tax credit under Subchapter P or Q, Chapter 171, Tax Code; and

(3) the exclusion of receipts from service performed in a readjustment zone in the determination of gross receipts from business done in this state under Sections 171.103 and 171.1032, Tax Code.

(b) Not later than the 60th day after the last day of each fiscal year, the comptroller shall report to the department the statewide total of the tax refunds or credits made under this section during that fiscal year.

Added by Acts 1997, 75th Leg., R.S., Ch. 114 (S.B. 226), Sec. 1, eff. May 19, 1997.

Amended by:

Acts 2001, 77th Leg., R.S., Ch. 1134 (H.B. 2686), Sec. 1.04, eff. September 1, 2001.

Acts 2001, 77th Leg., R.S., Ch. 1134 (H.B. 2686), Sec. 2.03, eff. September 1, 2005.

Acts 2003, 78th Leg., R.S., Ch. 814 (S.B. 275), Sec. 3.47, eff. September 1, 2003.

Acts 2003, 78th Leg., R.S., Ch. 814 (S.B. 275), Sec. 3.48, eff. September 1, 2003.

Acts 2005, 79th Leg., R.S., Ch. 1280 (H.B. 2340), Sec. 8, eff. September 1, 2005.

Collected 2026-08-27T01:47:16Z. Source file · JSON

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