The comptroller may adopt rules and forms necessary to implement this subchapter.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Tax Code › Title 2 › Chapter 171 › Subchapter T
Texas Tax Code § 171.9211
Rules
Franchise Tax · Tax Credit for Certain Research and Development Activities
Legislative history
Added by Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206), Sec. 1, eff. January 1, 2026.