Tex. Tax Code § 172.103

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 172.103 - Eligibility For Credit

An entity is eligible to apply for a credit in the amount and under the conditions and limitations provided by this chapter against the taxes imposed under Chapter 171 of this code and, as provided by Section 172.109(e), Chapters 221, 222, 223, and 224, Insurance Code .

Tex. Tax Code § 172.103

Renumbered from Tex. Tax Code § 171.902 and amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 83,Sec. 2, eff. 9/1/2023, app. The changes in law do not affect the validity of a credit that accrued under Subchapter S, Chapter 171, Tax Code, before the effective date of this Act..

Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 14(a), eff. January 1, 2015.