{"data":{"id":"us-tx/tex.-tax-code-171.2022","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.2022","heading":"EXEMPTION FROM REPORTING REQUIREMENTS.","body":"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.\nAdded by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.17, eff. Jan. 1, 1992.\nAmended by:\nActs 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE F. FRANCHISE TAX; CREDITS","CHAPTER 171. FRANCHISE TAX","SUBCHAPTER E. REPORTS AND RECORDS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.171.htm#171.2022","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"442aafc76ab59f658abd6174d778b1c99cde7c7e353f850ecf90bcaa0080bdd2","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.202","next":"us-tx/tex.-tax-code-171.203"},"notice":"GroundRules: Original legal text. Not legal advice."}