Tex. Tax Code § 171.256

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 171.256 - Notice of Forfeiture
(a) If the comptroller proposes to forfeit the corporate privileges of a corporation, the comptroller shall notify the corporation that the forfeiture will occur without a judicial proceeding unless the corporation:
(1) files, within the time established by Section 171.251 of this code, the report to which that section refers; or
(2) pays, within the time established by Section 171.251 of this code, the delinquent tax and penalty to which that section refers.
(b) The notice shall be written or printed and shall be verified by the seal of the comptroller's office.
(c) The comptroller shall mail the notice or send the notice by electronic means, to the corporation at least 45 days before the forfeiture of corporate privileges. The notice shall be:
(1) addressed to the corporation and mailed to the address named in the corporation's charter as its principal place of business or to another known place of business of the corporation if the notice is mailed to the corporation; or
(2) sent to the corporation by electronic means using the contact information provided to the comptroller by the corporation as shown in the records of the comptroller if the notice is sent to the corporation by electronic means.
(d) The comptroller shall keep at the comptroller's office a record of the date on which the notice is mailed or sent by electronic means. For the purposes of this chapter, the notice and the record of the date the notice was mailed or sent by electronic means constitute legal and sufficient notice of the forfeiture.

Tex. Tax Code § 171.256

Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 1040,Sec. 4, eff. 9/1/2023.
Amended by Acts 1993, 73rd Leg., ch. 546, Sec. 11, eff. Jan. 1, 1994
Acts 1981, 67th Leg., p. 1704, ch. 389, Sec. 1, eff. Jan. 1, 1982.