Texas Tax Code § 171.660 Assignment Prohibited

Sec. 171.660. ASSIGNMENT PROHIBITED. A taxable entity may not convey, assign, or transfer the credit allowed under this subchapter to another entity unless all of the assets of the taxable entity are conveyed, assigned, or transferred in the same transaction.

Added by Acts 2013, 83rd Leg., R.S., Ch. 1266 (H.B. 800), Sec. 3, eff. January 1, 2014.

Section: Previous  171.653  171.654  171.655  171.656  171.657  171.658  171.659  171.660  171.661  171.662  171.663  171.664  171.665  171.901  171.902  Next

Last modified: September 28, 2016