{"data":{"id":"us-tx/tex.-tax-code-171.209","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.209","heading":"RIGHT OF OWNER TO EXAMINE OR RECEIVE REPORTS.","body":"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.\nActs 1981, 67th Leg., p. 1703, 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#171.209","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"e937f32c37a828eaffbbf520ca91e8a1c1ec21633674e1f6357712d941d8de9d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.208","next":"us-tx/tex.-tax-code-171.210"},"notice":"GroundRules: Original legal text. Not legal advice."}