Texas Tax Code

§ 171.211 — EXAMINATION OF RECORDS

TX § 171.211Title 2. STATE TAXATION · Part F. FRANCHISE TAX; CREDITS · Ch. 171. FRANCHISE TAX · Art. E. REPORTS AND RECORDS

Statute text

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To determine the franchise tax liability of a taxable entity, the comptroller may investigate or examine the records of the taxable entity. Acts 1981, 67th Leg., p. 1703, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 584, Sec. 109, eff. Sept. 1, 1989. Amended by:

Legislative history

Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.