Sec. 171.2022. EXEMPTION FROM REPORTING REQUIREMENTS. A taxable entity that does not owe any tax under this chapter for any period is not required to file a report under Section 171.201 or 171.202. The exemption applies only to a period for which no tax is due.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.17, eff. Jan. 1, 1992.
Amended by:
Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.
Structure Texas Statutes
Subchapter E. Reports and Records
Section 171.201. Initial Report
Section 171.202. Annual Report
Section 171.2022. Exemption From Reporting Requirements
Section 171.203. Public Information Report
Section 171.204. Information Report
Section 171.205. Additional Information Required by Comptroller
Section 171.206. Confidential Information
Section 171.207. Information Not Confidential
Section 171.208. Prohibition of Disclosure of Information
Section 171.209. Right of Owner to Examine or Receive Reports
Section 171.210. Permitted Use of Confidential Information