§ 204.001 Definitions
§ 204.002 Tax Credit for New Field Discoveries
§ 204.003 Certification of New Field Discovery
§ 204.004 Tax Credit for Additional Wells in a New Field
§ 204.005 Application
§ 204.006 Applicability of Tax Credit
§ 204.007 Transferability of Tax Credit
§ 204.008 Revocation of New Field Designation
§ 204.009 Penalties
§ 204.010 Rules and Orders
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Terms Used In Texas Tax Code Chapter 204 - Tax Credit for New Field Discoveries

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Venue: The geographical location in which a case is tried.
  • Year: means 12 consecutive months. See Texas Government Code 311.005