An out-of-state trust institution doing business in this state is subject to the franchise tax to the extent provided by Chapter 171, Tax Code.
Official text of the Texas Finance Code as published by the Texas Legislative Council.
Finance Code › Title 3 › Chapter 187 › Subchapter A
Texas Finance Code § 187.006
Taxation
Multistate Trust Business · General Provisions
Legislative history
Added by Acts 2001, 77th Leg., ch. 1420, Sec. 6.001(a), eff. Sept. 1, 2001.