Texas Tax Code

§ 172.101 — DEFINITIONS

TX § 172.101Title 2. STATE TAXATION · Part F. FRANCHISE TAX; CREDITS · Ch. 172. TAX CREDIT FOR CERTIFIED REHABILITATION OF CERTIFIED HISTORIC STRUCTURES

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(a)Terms used in this chapter and defined by Chapter 171 have the meanings assigned by Chapter 171.

(b)In this chapter:

(1)"Certified historic structure" means a property in this state that is:

(A)listed individually in the National Register of Historic Places;

(B)designated as a Recorded Texas Historic Landmark under Section 442.006, Government Code, or as a state archeological landmark under Chapter 191, Natural Resources Code; or

(C)certified by the commission as contributing to the historic significance of:

…

Legislative history

Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 171 by Acts 2023, 88th Leg., R.S., Ch. 83 (S.B. 1013), Sec. 2, eff. September 1, 2023.