Texas Tax Code

§ 171.560 — FILING REQUIREMENTS AFTER ALLOCATION

TX § 171.560Title 2. STATE TAXATION · Part F. FRANCHISE TAX; CREDITS · Ch. 171. FRANCHISE TAX · Art. K. TAX CREDIT FOR CERTAIN HOUSING DEVELOPMENTS

Statute text

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A taxable entity that allocates a portion of the credit under Section 171.559, and each taxable entity to which a portion was allocated, shall file with the taxable entity's report a copy of the certification or notice required by Section 171.559(b).

Legislative history

Added by Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058), Sec. 1, eff. January 1, 2024.