Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE F. FRANCHISE TAX; CREDITS · CHAPTER 171. FRANCHISE TAX
Texas Codes

Tex. Tax Code § 171.152 (2026)

Date On Which Payment Is Due

✓ current as of May 2026
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Sec. 171.152. DATE ON WHICH PAYMENT IS DUE. (a) Payment of the tax covering the initial period is due within 90 days after the date that the initial period ends or, if applicable, within 91 days after the date of the merger.

(b) Payment of the tax covering the second period is due on the same date as the tax covering the initial period.

(c) Payment of the tax covering the regular annual period is due May 15, of each year after the beginning of the regular annual period. However, if the first anniversary of the taxable entity's beginning date is after October 3 and before January 1, the payment of the tax covering the first regular annual period is due on the same date as the tax covering the initial period.

Acts 1981, 67th Leg., p. 1699, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 10, art. 3, Sec. 1, eff. Sept. 1, 1984; Acts 1985, 69th Leg., ch. 31, Sec. 7, eff. Aug. 26, 1985; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.12, eff. Jan. 1, 1992; Acts 1995, 74th Leg., ch. 1002, Sec. 15, eff. Jan. 1, 1996.

Amended by:

Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 6, eff. January 1, 2008.

Notes of Decisions
Cited in 13 cases, 1991–2020 · leading case: Davis v. State, 846 S.W.2d 564 (Tex. App. 1993).
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Davis v. State, 846 S.W.2d 564 (Tex. App. 1993). · cites it 4× “Laws 67, 73 (Tex.Tax Code Ann. § 171.152, since amended).”
Rylander v. Palais Royal, Inc., 81 S.W.3d 909 (Tex. App. 2002). “See Tex. Tax Code Ann. § 171.152 (c), .1532(b), .”
State of Texas' Agencies & Institutions of Higher Learning v. Pub. Util. Comm'n, 450 S.W.3d 615 (Tex. App. 2014). “The Tax Code specifically provides that a franchise-tax payment assessed on the privilege of conducting business in Texas for a particular year is due on May 15 of that same year: “Payment of the tax covering the regular annual period is due May 15, of each year after the…”
Sharp v. Int'l Bus. MacHines Corp., 927 S.W.2d 790 (Tex. App. 1996). “Laws 67 , 73 (current version at Tex. Tax Code Ann. § 171.152 (West 1992 & Supp.”
Vahlco Corp. v. Comm'r, 97 T.C. 428 (Tax Ct. 1991). · cites it 2× “152(c) of this code on the preceding June 15 or does not pay, before September 16, a penalty imposed by this chapter relating to that tax; (4) does not pay, within 90 days after the date it is due, a tax imposed by this chapter that is due under Sec.”
James W. Davis v. State of Texas (Tex. App. 1993). · cites it 3× “Laws 67 , 73 ( Tex. Tax. Code Ann. § 171.152 , since amended).”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas v. Mahindra USA, Inc. (Tex. App. 2020). “” Tex. Tax Code § 171.152(a); see id. § 171.”
State of Texas' Agencies & Institutions of Higher Learning Off. of Pub. Util. Couns. Steering Comm. of Cities Served by Oncor Oncor Elec. Delivery Co., LLC// Pub. Util. Comm'n of Texas v. Pub. Util. Comm'n of Texas Off. of Pub. Util. Couns. Steering Comm. of Cities Served by Oncor// State of Texas' Agencies & Institutions of Higher Learning Steering Comm. (Tex. App. 2014). “The Tax Code specifically provides that a franchise-tax payment assessed on the privilege of conducting business in Texas for a particular year is due on May 15 of that same year: 32 “Payment of the tax covering the regular annual period is due May 15, of each year after the…”
Carole Keeton Rylander, Successor-In-Interest to John Sharp, Comptroller of Pub. Accounts of the State of Texas & John Cornyn, Successor-In-Interest to Dan Morales, Attorney Gen. of the State of Texas v. Palais Royal, Inc. & 3 Beall Bros. 3, Inc. (Tex. App. 2002). “See Tex. Tax Code Ann. § 171.152 (c), .1532(b), .”
State of Texas' Agencies & Institutions of Higher Learning Off. of Pub. Util. Couns. Steering Comm. of Cities Served by Oncor Oncor Elec. Delivery Co., LLC// Pub. Util. Comm'n of Texas v. Pub. Util. Comm'n of Texas Off. of Pub. Util. Couns. Steering Comm. of Cities Served by Oncor// State of Texas' Agencies & Institutions of Higher Learning Steering Comm. (Tex. App. 2014). “The Tax Code specifically provides that a franchise-tax payment assessed on the privilege of conducting business in Texas for a particular year is due on May 15 of that same year: 32 “Payment of the tax covering the regular annual period is due May 15, of each year after the…”
Jeff Kaiser, P.C. & Jeffery Benedict Kaiser, A/K/A Jeffrey B. Kaiser v. State (Tex. App. 2015). “13 Tex. Tax Code Ann. § 171.152 (West 2015) .”
Jeff Kaiser, P.C. & Jeffery Benedict Kaiser, A/K/A Jeffrey B. Kaiser v. State (Tex. App. 2015). “Tex. Tax. Code § 171.152(c). 3 Mr. Adams then testified as to attorney’s fees.”
Show all 13 citing cases →
— Tex. Tax Code § 171.152(a) — 1 case
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas v. Mahindra USA, Inc. (Tex. App. 2020). “” Tex. Tax Code § 171.152(a); see id. § 171.”
— Tex. Tax Code § 171.152(c) — 4 cases
State of Texas' Agencies & Institutions of Higher Learning v. Pub. Util. Comm'n, 450 S.W.3d 615 (Tex. App. 2014). “The Tax Code specifically provides that a franchise-tax payment assessed on the privilege of conducting business in Texas for a particular year is due on May 15 of that same year: “Payment of the tax covering the regular annual period is due May 15, of each year after the…”
State of Texas' Agencies & Institutions of Higher Learning Off. of Pub. Util. Couns. Steering Comm. of Cities Served by Oncor Oncor Elec. Delivery Co., LLC// Pub. Util. Comm'n of Texas v. Pub. Util. Comm'n of Texas Off. of Pub. Util. Couns. Steering Comm. of Cities Served by Oncor// State of Texas' Agencies & Institutions of Higher Learning Steering Comm. (Tex. App. 2014). “The Tax Code specifically provides that a franchise-tax payment assessed on the privilege of conducting business in Texas for a particular year is due on May 15 of that same year: 32 “Payment of the tax covering the regular annual period is due May 15, of each year after the…”
State of Texas' Agencies & Institutions of Higher Learning Off. of Pub. Util. Couns. Steering Comm. of Cities Served by Oncor Oncor Elec. Delivery Co., LLC// Pub. Util. Comm'n of Texas v. Pub. Util. Comm'n of Texas Off. of Pub. Util. Couns. Steering Comm. of Cities Served by Oncor// State of Texas' Agencies & Institutions of Higher Learning Steering Comm. (Tex. App. 2014). “The Tax Code specifically provides that a franchise-tax payment assessed on the privilege of conducting business in Texas for a particular year is due on May 15 of that same year: 32 “Payment of the tax covering the regular annual period is due May 15, of each year after the…”
Jeff Kaiser, P.C. & Jeffery Benedict Kaiser, A/K/A Jeffrey B. Kaiser v. State (Tex. App. 2015). “Tex. Tax. Code § 171.152(c). 3 Mr. Adams then testified as to attorney’s fees.”
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