Franchise Tax Rules

Applies to franchise tax reports originally due before January 1, 2008.

Rule Number	Rule Title
§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