Texas Tax Code

§ 171.316 — BANKING CORPORATIONS

TX § 171.316Title 2. STATE TAXATION · Part F. FRANCHISE TAX; CREDITS · Ch. 171. FRANCHISE TAX · Art. G. FORFEITURE OF CHARTER OR CERTIFICATE OF AUTHORITY

Statute text

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This subchapter does not apply to a banking corporation that is organized under the laws of this state or under federal law and has its main office in this state.

Legislative history

Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 3, part B, Sec. 6, eff. May 1, 1985. Amended by Acts 1999, 76th Leg., ch. 184, Sec. 5, eff. Jan. 1, 2000.