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Texas Statutes
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Tax Code
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Title 2. State Taxation
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Subtitle F. Franchise Tax; Credits
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Chapter 171. Franchise Tax
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Subchapter M. Tax Credit for Certain Research and Development Activities for Expiration of This Subchapter, See Section 171.665.
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Sec. 171.651. Definitions.
Sec. 171.652. Eligibility for Credit.
Sec. 171.653. Ineligibility for Credit for Certain Periods.
Sec. 171.654. Amount of Credit.
Sec. 171.655. Attribution of Expenses Following Transfer of Controlling Interest.
Sec. 171.656. Combined Reporting.
Sec. 171.657. Burden of Establishing Credit.
Sec. 171.658. Limitations.
Sec. 171.659. Carryforward.
Sec. 171.660. Assignment Prohibited.
Sec. 171.661. Application for Credit.
Sec. 171.662. Rules.
Sec. 171.663. Reporting of Estimates and Collection of Information.
Sec. 171.664. Deposit of Certain Revenue.
Sec. 171.665. Expiration.
