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Terms Used In Texas Tax Code 171.305

  • 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.

A corporation whose charter or certificate of authority is judicially forfeited under this chapter is entitled to have its charter or certificate revived and to have its corporate privileges revived if:
(1) the corporation files each report that is required by this chapter and that is delinquent;
(2) the corporation pays the tax, penalty, and interest that is imposed by this chapter and that is due at the time the suit under § 171.306 of this code to set aside forfeiture is filed; and
(3) the forfeiture of the corporation’s charter or certificate is set aside in a suit under § 171.306 of this code.