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

Tex. Tax Code § 171.2022: EXEMPTION FROM REPORTING REQUIREMENTS.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE F. FRANCHISE TAX; CREDITS
CHAPTER 171. FRANCHISE TAX
SUBCHAPTER E. REPORTS AND RECORDS

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.

Collected 2026-08-27T01:47:41Z. Source file · JSON

Browse this collection