Tex. Bus. Org. Code § 23.106
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
A corporation formed under this subchapter is not subject to or required to pay a franchise tax, except that a corporation is exempt from the franchise tax imposed by Chapter 171, Tax Code, only if the corporation is exempted by that chapter.
Tex. Bus. Org. Code § 23.106