{"data":{"id":"us-tx/tex.-tax-code-171.204","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.204","heading":"INFORMATION REPORT.","body":"(a) Except as provided by Subsection (b), to determine eligibility for the exemption provided by Section 171.2022, or to determine the amount of the franchise tax or the correctness of a franchise tax report, the comptroller may require a taxable entity that may be subject to the tax imposed under this chapter to file an information report with the comptroller stating the amount of the taxable entity's margin, or any other information the comptroller may request that is necessary to make a determination under this subsection.\n(b) The comptroller may not require a taxable entity that does not owe any tax because of the application of Section 171.002(d)(2) to file an information report with the comptroller.\n(c) The comptroller may require any entity to file information as necessary to verify that the entity is not subject to the tax imposed under this chapter.\n(d) Repealed by Acts 2023, 88th Leg., 2nd C.S., Ch. 2 (S.B. 3), Sec. 3, eff. January 1, 2024.\nActs 1981, 67th Leg., p. 1702, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.18, eff. Jan. 1, 1992; Acts 1999, 76th Leg., ch. 394, Sec. 12, eff. Jan. 1, 2000.\nAmended by:\nActs 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.\nActs 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928), Sec. 28, eff. January 1, 2008.\nActs 2015, 84th Leg., R.S., Ch. 329 (S.B. 1049), Sec. 7, eff. January 1, 2016.\nActs 2015, 84th Leg., R.S., Ch. 329 (S.B. 1049), Sec. 9(3), eff. January 1, 2020.\nActs 2021, 87th Leg., R.S., Ch. 859 (S.B. 938), Sec. 8, eff. January 1, 2022.\nActs 2021, 87th Leg., R.S., Ch. 859 (S.B. 938), Sec. 9(4), eff. January 1, 2026.\nActs 2023, 88th Leg., 2nd C.S., Ch. 2 (S.B. 3), Sec. 2, eff. January 1, 2024.\nActs 2023, 88th Leg., 2nd C.S., Ch. 2 (S.B. 3), Sec. 3, eff. January 1, 2024.\nActs 2025, 89th Leg., R.S., Ch. 335 (H.B. 346), Sec. 2(3), eff. September 1, 2025.","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#171.204","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"e88156d788a0dfadd561c9cac002802d1aa7a4ff8c7ba9ec5d84dff1641d0b30","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.203","next":"us-tx/tex.-tax-code-171.205"},"notice":"GroundRules: Original legal text. Not legal advice."}