{"data":{"id":"us-tx/tex.-tax-code-171.205","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.205","heading":"ADDITIONAL INFORMATION REQUIRED BY COMPTROLLER.","body":"The comptroller may require a taxable entity on which the franchise tax is imposed to furnish to the comptroller information from the taxable entity's books and records that has not been filed previously and that is necessary for the comptroller to determine the amount of the tax.\nActs 1981, 67th Leg., p. 1702, ch. 389, Sec. 1, eff. Jan. 1, 1982.\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#171.205","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"d1561153fc8234024dff392e8163421f69b64ec773f271fd46ac0eb92e939753","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.204","next":"us-tx/tex.-tax-code-171.206"},"notice":"GroundRules: Original legal text. Not legal advice."}