Sec. 171.560.  FILING REQUIREMENTS AFTER ALLOCATION.  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).
Added by Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058), Sec. 1, eff. January 1, 2024.