§ 172.101 Definitions
§ 172.102 Eligible Costs and Expenses
§ 172.103 Eligibility for Credit
§ 172.104 Qualification
§ 172.105 Certification of Eligibility
§ 172.106 Amount of Credit; Limitations
§ 172.107 Carryforward
§ 172.108 Application for Credit
§ 172.109 Sale or Assignment of Credit
§ 172.110 Rules

Terms Used In Texas Tax Code Chapter 172 - Tax Credit for Certified Rehabilitation of Certified Historic Structures

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Certified historic structure: means a property in this state that is:
    (A) listed individually in the National Register of Historic Places;
    (B) designated as a Recorded Texas Historic Landmark under § 442. See Texas Tax Code 172.101
  • Certified rehabilitation: means the rehabilitation of a certified historic structure that the commission has certified as meeting the United States secretary of the interior's Standards for Rehabilitation as defined in 36 C. See Texas Tax Code 172.101
  • Commission: means the Texas Historical Commission. See Texas Tax Code 172.101
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Rule: includes regulation. See Texas Government Code 311.005
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
  • Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005