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Texas Tax Code - TAX § 171.660. Assignment Prohibited

Current as of January 01, 2024 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 171.660. Assignment Prohibited - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-171-660/

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