Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Repealed Franchise Tax Rules

The following rules apply to franchise tax reports originally due before January 1, 2008.

All of these rules have been repealed because of changes to Texas Tax Code Chapter 171 following the 79th Legislature, Third Called Session, in 2006 and the 80th Legislature in 2007 affecting reports due on or after January 1, 2008; however, these rules are available for entities that must file franchise tax reports for periods prior to the law changes.

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
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