Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
§ 171.657 — Texas Law | CourtGPT
  1. Home/
  2. Laws/
  3. Texas/
  4. Tax Code - Title 1 - Property Tax Code/
  5. Title 2 - State Taxation/
  6. Subtitle F - Franchise Tax; Credits/
  7. Chapter 171 - Franchise Taxsub/
  8. Subchapter M - Tax Credit for Certain Research and Development Activities/
  9. § 171.657
Texas Legal Code

§ 171.657

Ask AI about this
The burden of establishing entitlement to and the value of the credit is on the taxable entity. Added by Acts 2013, 83rd Leg., R.S., Ch. 1266 (H.B. 800), Sec. 3, eff. January 1, 2014.