Texas Administrative Code


TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3TAX ADMINISTRATION
SUBCHAPTER VFRANCHISE TAX

Rules

§3.541 Exemptions
§3.544 Reports and Payments
§3.545 Extensions
§3.546 Taxable Capital: Nexus
§3.547 Taxable Capital: Accounting Methods
§3.548 Taxable Capital: Close and S Corporations
§3.549 Taxable Capital: Apportionment
§3.550 Taxable Capital: Stated Capital
§3.551 Taxable Capital: Surplus
§3.552 Taxable Capital: In Process of Liquidation
§3.553 Taxable Capital: Oil and Gas Reserves
§3.554 Earned Surplus: Nexus
§3.555 Earned Surplus: Computation
§3.556 Earned Surplus: S Corporations
§3.557 Earned Surplus: Apportionment
§3.558 Earned Surplus: Officer and Director Compensation
§3.559 Earned Surplus: Temporary Credit
§3.560 Banking Corporations
§3.561 Enterprise Zones and Defense Economic Readjustment Zones
§3.562 Limited Liability Companies
§3.563 Savings and Loan Associations
§3.565 Survivors of Mergers
§3.566 Title Insurance Holding Companies
§3.567 Additional Tax on Earned Surplus
§3.568 Changes in Corporate Organization
§3.569 Texas Youth Commission Credit
§3.570 Liens
§3.575 Annual Extensions/Electronic Funds Transfer
§3.576 Earned Surplus: Allocation
§3.578 Economic Development Credits
§3.579 Child Care Credits
§3.580 Credit for Hiring Persons with Disabilities
§3.581 Margin: Taxable and Nontaxable Entities
§3.582 Margin: Passive Entities
§3.583 Margin: Exemptions
§3.584 Margin: Reports and Payments
§3.585 Margin: Annual Report Extensions
§3.586 Margin: Nexus
§3.587 Margin: Total Revenue
§3.588 Margin: Cost of Goods Sold
§3.589 Margin: Compensation
§3.590 Margin: Combined Reporting
§3.591 Margin: Apportionment
§3.592 Margin: Additional Tax
§3.593 Margin: Franchise Tax Credits
§3.594 Margin: Temporary Credit for Business Loss Carryforwards
§3.595 Margin: Transition
§3.597 Margin: Business Tax Advisory Committee


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