Texas § GV.2310.404 - STATE TAX REFUNDS AND CREDITS
Full text of Texas The Texas Constitution § GV.2310.404 — STATE TAX REFUNDS AND CREDITS, with citation guidance and answers to common questions.
§ GV.2310.404. STATE TAX REFUNDS AND CREDITS
STATE TAX REFUNDS AND CREDITS; REPORT. (a) Subject to Section 2310.413 , a defense readjustment project is eligible for: (1) a refund of state taxes under Section 151.4291 , Tax Code; (2) a franchise tax credit under Subchapter P or Q, Chapter 171 , Tax Code; and (3) the exclusion of receipts from service performed in a readjustment zone in the determination of gross receipts from business done in this state under Sections 171.103 and 171.1032, Tax Code. (b) Not later than the 60th day after the last day of each fiscal year, the comptroller shall report to the department the statewide total of the tax refunds or credits made under this section during that fiscal year. Added by Acts 1997, 75th Leg., R.S., Ch. 114 (S.B. 226 ), Sec. 1, eff. May 19, 1997. Amended by: Acts 2001, 77th Leg., R.S., Ch. 1134 (H.B. 2686 ), Sec. 1.04, eff. September 1, 2001. Acts 2001, 77th Leg., R.S., Ch. 1134 (H.B. 2686 ), Sec. 2.03, eff. September 1, 2005. Acts 2003, 78th Leg., R.S., Ch. 814 (S.B. 275 ), Sec. 3.47, eff. September 1, 2003. Acts 2003, 78th Leg., R.S., Ch. 814 (S.B. 275 ), Sec. 3.48, eff. September 1, 2003. Acts 2005, 79th Leg., R.S., Ch. 1280 (H.B. 2340 ), Sec. 8, eff. September 1, 2005.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § GV.2310.404
What does The Texas Constitution § GV.2310.404 cover?
Section GV.2310.404 ("STATE TAX REFUNDS AND CREDITS") 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 § GV.2310.404?
A common citation format is "The Texas Constitution § GV.2310.404" (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 § GV.2310.404 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.