Petition for Writ of Mandamus - Filed - Supreme Court of Texas
Petition for Writ of Mandamus - Filed - Supreme Court of Texas
Petition for Writ of Mandamus - Filed - Supreme Court of Texas
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TAX CODE CHAPTER 171. FRANCHISE TAX<br />
http://www.statutes.legis.state.tx.us/Docs/TX/htm/TX.171.htm<br />
Page 80 <strong>of</strong> 88<br />
6/25/2012<br />
AFTER FORFEITURE BY SECRETARY OF STATE. A corporation whose<br />
charter or certificate <strong>of</strong> authority is <strong>for</strong>feited under this chapter by<br />
the secretary <strong>of</strong> state is entitled to have its charter or certificate<br />
revived and to have its corporate privileges revived if:<br />
(1) the corporation files each report that is required by<br />
this chapter and that is delinquent;<br />
(2) the corporation pays the tax, penalty, and interest<br />
that is imposed by this chapter and that is due at the time the<br />
request under Section 171.313 <strong>of</strong> this code to set aside <strong>for</strong>feiture is<br />
made; and<br />
(3) the <strong>for</strong>feiture <strong>of</strong> the corporation's charter or<br />
certificate is set aside in a proceeding under Section 171.313 <strong>of</strong> this<br />
code.<br />
Acts 1981, 67th Leg., p. 1707, ch. 389, Sec. 1, eff. Jan. 1, 1982.<br />
Sec. 171.3125. REVIVAL OF CERTIFICATE OR REGISTRATION OF<br />
TAXABLE ENTITY AFTER FORFEITURE BY SECRETARY OF STATE. (a) The<br />
secretary <strong>of</strong> state may, using the same procedures the secretary uses<br />
in relation to the revival <strong>of</strong> a corporation's charter or certificate,<br />
revive the certificate or registration <strong>of</strong> a taxable entity.<br />
(b) The secretary <strong>of</strong> state may adopt rules to implement this<br />
section.<br />
Added by Acts 2007, 80th Leg., R.S., Ch. 1282, Sec. 31, eff. January<br />
1, 2008.<br />
Sec. 171.313. PROCEEDING TO SET ASIDE FORFEITURE BY SECRETARY<br />
OF STATE. (a) If a corporation's charter or certificate <strong>of</strong> authority<br />
is <strong>for</strong>feited under this chapter by the secretary <strong>of</strong> state, a<br />
stockholder, director, or <strong>of</strong>ficer <strong>of</strong> the corporation at the time <strong>of</strong><br />
the <strong>for</strong>feiture <strong>of</strong> the charter or certificate or <strong>of</strong> the corporate<br />
privileges <strong>of</strong> the corporation may request in the name <strong>of</strong> the<br />
corporation that the secretary <strong>of</strong> state set aside the <strong>for</strong>feiture <strong>of</strong><br />
the charter or certificate.<br />
(b) If a request is made, the secretary <strong>of</strong> state shall<br />
determine if each delinquent report has been filed and any delinquent<br />
tax, penalty, or interest has been paid. If each report has been<br />
filed and the tax, penalty, or interest has been paid, the secretary
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