Texas Tax Code 171.3015 – Forfeiture of Certificate or Registration of Taxable Entity
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Terms Used In Texas Tax Code 171.3015
- 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.
The comptroller may, for the same reasons and using the same procedures the comptroller uses in relation to the forfeiture of a corporation‘s charter or certificate of authority, forfeit the certificate or registration of a taxable entity.