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

Tex. Tax Code § 171.211 (2026)

Examination Of Records

✓ current as of May 2026
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Sec. 171.211. EXAMINATION OF RECORDS. To determine the franchise tax liability of a taxable entity, the comptroller may investigate or examine the records of the taxable entity.

Acts 1981, 67th Leg., p. 1703, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 584, Sec. 109, eff. Sept. 1, 1989.

Amended by:

Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.

Notes of Decisions
Cited in 4 cases, 1991–2008 · leading case: Tgs-nopec Geophysical Co. v. Combs, 268 S.W.3d 637 (Tex. App. 2008).
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Tgs-nopec Geophysical Co. v. Combs, 268 S.W.3d 637 (Tex. App. 2008). “See Tex. Tax Code Ann. § 171.211 (West 2008) (allowing comptroller to examine records to determine franchise tax liability); see also id.”
Vahlco Corp. v. Comm'r, 97 T.C. 428 (Tax Ct. 1991). “152 of this code on a date other than June 15 or does not pay, within those 90 days, a penalty imposed by this chapter relating to that tax; or (5) does not permit the comptroller, the state auditor, or the state auditor's authorized representative to examine under Sec.”
TGS-NOPEC Geophysical Co.// Susan Combs, Successor-In-Interest to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas v. Susan Combs, Successor-In-Interest to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas// Cross-Appellee, TGS-NOPEC Geophysical Co. (Tex. App. 2008). “See Tex. Tax Code Ann. § 171.211 (West 2008) (allowing comptroller to examine records to determine franchise tax liability); see also id.”
TGS-NOPEC Geophysical Co.// Susan Combs, Successor-In-Interest to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas v. Susan Combs, Successor-In-Interest to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas// Cross-Appellee, TGS-NOPEC Geophysical Co. (Tex. App. 2008). “See Tex. Tax Code Ann. § 171.211 (West 2008) (allowing comptroller to examine records to determine franchise tax liability); see also id.”
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