Texas Tax Code Chapter 171 > Subchapter J – Refunds
Current as of: 2024 | Check for updates
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| § 171.501 | Refund for Job Creation in Enterprise Zone |
Terms Used In Texas Tax Code Chapter 171 > Subchapter J - Refunds
- 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.
- 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
- Year: means 12 consecutive months. See Texas Government Code 311.005