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

Tex. Tax Code § 171.209: RIGHT OF OWNER TO EXAMINE OR RECEIVE REPORTS.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE F. FRANCHISE TAX; CREDITS
  4. CHAPTER 171. FRANCHISE TAX
  5. SUBCHAPTER E. REPORTS AND RECORDS

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.

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

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