Texas Tax Code

§ 171.0001 — GENERAL DEFINITIONS

TX § 171.0001Title 2. STATE TAXATION · Part F. FRANCHISE TAX; CREDITS · Ch. 171. FRANCHISE TAX · Art. A. DEFINITIONS; TAX IMPOSED

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In this chapter:

(1)"Affiliated group" means a group of one or more entities in which a controlling interest is owned by a common owner or owners, either corporate or noncorporate, or by one or more of the member entities. (1-a) "Artist" means a natural person or an entity that contracts to perform or entertain at a live entertainment event.

(2)Repealed by Acts 2013, 83rd Leg., R.S., Ch. 117, Sec. 28(3), eff. September 1, 2013.

(3)"Banking corporation" means each state, national, domestic, or foreign bank, whether organized under the laws of this state, another state, or another country, or under federal law, including a limited banking association organized under Subtitle A, Title 3, Finance Code, and each bank organized under Section 25(a), Federal Reserve Act (12 U.S.C. Sections 611-631) (edge corporations), but does not include a bank holding company as that term is defined by Section 2, Bank Holding Company Act of 1956 (12 U.S.C. Section 1841).

(4)"Beginning date" means:

(A)except as provided by Paragraph (B):

…

Legislative history

Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 2, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928), Sec. 1, eff. January 1, 2008. Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 45.01, eff. January 1, 2012. Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 51.01, eff. January 1, 2012. Acts 2013, 83rd Leg., R.S., Ch. 117 (S.B. 1286), Sec. 23, eff. September 1, 2013. Acts 2013, 83rd Leg., R.S., Ch. 117 (S.B. 1286), Sec. 28(3), eff. September 1, 2013. Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 1, eff. January 1, 2014. Acts 2015, 84th Leg., R.S., Ch. 329 (S.B. 1049), Sec. 1, eff. January 1, 2016. Acts 2015, 84th Leg., R.S., Ch. 329 (S.B. 1049), Sec. 2, eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 859 (S.B. 938), Sec. 2, eff. January 1, 2022. Acts 2021, 87th Leg., R.S., Ch. 859 (S.B. 938), Sec. 3, eff. January 1, 2026. Acts 2025, 89th Leg., R.S., Ch. 13 (S.B. 1058), Sec. 1, eff. January 1, 2026. Acts 2025, 89th Leg., R.S., Ch. 163 (S.B. 2774), Sec. 1, eff. January 1, 2027. Acts 2025, 89th Leg., R.S., Ch. 335 (H.B. 346), Sec. 2(1), eff. September 1, 2025.