§ 171.201 Initial Report
§ 171.202 Annual Report
§ 171.2022 Exemption From Reporting Requirements
§ 171.203 Public Information Report
§ 171.204 Information Report
§ 171.205 Additional Information Required by Comptroller
§ 171.206 Confidential Information
§ 171.207 Information Not Confidential
§ 171.208 Prohibition of Disclosure of Information
§ 171.209 Right of Owner to Examine or Receive Reports
§ 171.210 Permitted Use of Confidential Information
§ 171.211 Examination of Records
§ 171.212 Report of Changes to Federal Income Tax Return
§ 171.2125 Calculating Cost of Goods or Compensation in Professional Employer Services Arrangements

Terms Used In Texas Tax Code Chapter 171 > Subchapter E - Reports and Records

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • 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.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • 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.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Rule: includes regulation. See Texas Government Code 311.005
  • Signature: includes the mark of a person unable to write, and "subscribe" includes the making of such a mark. See Texas Government Code 312.011
  • sworn: includes affirm or affirmed. See Texas Government Code 312.011
  • Trustee: A person or institution holding and administering property in trust.
  • Year: means 12 consecutive months. See Texas Government Code 311.005