Texas § TX.171.204 - INFORMATION REPORT
Full text of Texas The Texas Constitution § TX.171.204 — INFORMATION REPORT, with citation guidance and answers to common questions.
§ TX.171.204. INFORMATION REPORT
INFORMATION REPORT. (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. (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. (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. (d) Repealed by Acts 2023, 88th Leg., 2nd C.S., Ch. 2 (S.B. 3 ), Sec. 3, eff. January 1, 2024. Acts 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. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 7, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 28, eff. January 1, 2008. Acts 2015, 84th Leg., R.S., Ch. 329 (S.B. 1049 ), Sec. 7, eff. January 1, 2016. Acts 2015, 84th Leg., R.S., Ch. 329 (S.B. 1049 ), Sec. 9(3), eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 859 (S.B. 938 ), Sec. 8, eff. January 1, 2022. Acts 2021, 87th Leg., R.S., Ch. 859 (S.B. 938 ), Sec. 9(4), eff. January 1, 2026. Acts 2023, 88th Leg., 2nd C.S., Ch. 2 (S.B. 3 ), Sec. 2, eff. January 1, 2024. Acts 2023, 88th Leg., 2nd C.S., Ch. 2 (S.B. 3 ), Sec. 3, eff. January 1, 2024. Acts 2025, 89th Leg., R.S., Ch. 335 (H.B. 346 ), Sec. 2(3), eff. September 1, 2025.
Frequently Asked Questions About Texas § TX.171.204
What does The Texas Constitution § TX.171.204 cover?
Section TX.171.204 ("INFORMATION REPORT") 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 § TX.171.204?
A common citation format is "The Texas Constitution § TX.171.204" (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 § TX.171.204 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.