Texas § FI.15.412 - FILING GROUP RETURN WITH THE INTERNAL REVENUE SERVICE
Full text of Texas The Texas Constitution § FI.15.412 — FILING GROUP RETURN WITH THE INTERNAL REVENUE SERVICE, with citation guidance and answers to common questions.
§ FI.15.412. FILING GROUP RETURN WITH THE INTERNAL REVENUE SERVICE
FILING GROUP RETURN WITH THE INTERNAL REVENUE SERVICE. (a) The commissioner may file a consolidated group return form with the Internal Revenue Service on behalf of all credit unions under the department's jurisdiction. To be included, each credit union must annually authorize the department in writing to include the credit union in the group return and must declare that the authorization and the financial information submitted for the purpose of compiling the group return are true and complete. (b) The state is not liable for information contained in any form submitted. Each credit union is individually responsible for the accuracy, completeness, and timeliness of the information and for any potential tax liability or penalties that may accrue. Added by Acts 1999, 76th Leg., ch. 157, Sec. 4, eff. Sept. 1, 1999.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § FI.15.412
What does The Texas Constitution § FI.15.412 cover?
Section FI.15.412 ("FILING GROUP RETURN WITH THE INTERNAL REVENUE SERVICE") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § FI.15.412?
A common citation format is "The Texas Constitution § FI.15.412" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § FI.15.412 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.