Texas Codes

Tex. Tax Code § 171.256 (2026)

Notice Of Forfeiture

✓ current as of May 2026

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Sec. 171.256. NOTICE OF FORFEITURE. (a) If the comptroller proposes to forfeit the corporate privileges of a corporation, the comptroller shall notify the corporation that the forfeiture will occur without a judicial proceeding unless the corporation:

(1) files, within the time established by Section 171.251 of this code, the report to which that section refers; or

(2) pays, within the time established by Section 171.251 of this code, the delinquent tax and penalty to which that section refers.

(b) The notice shall be written or printed and shall be verified by the seal of the comptroller's office.

(c) The comptroller shall mail the notice or send the notice by electronic means, to the corporation at least 45 days before the forfeiture of corporate privileges. The notice shall be:

(1) addressed to the corporation and mailed to the address named in the corporation's charter as its principal place of business or to another known place of business of the corporation if the notice is mailed to the corporation; or

(2) sent to the corporation by electronic means using the contact information provided to the comptroller by the corporation as shown in the records of the comptroller if the notice is sent to the corporation by electronic means.

(d) The comptroller shall keep at the comptroller's office a record of the date on which the notice is mailed or sent by electronic means. For the purposes of this chapter, the notice and the record of the date the notice was mailed or sent by electronic means constitute legal and sufficient notice of the forfeiture.

Acts 1981, 67th Leg., p. 1704, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 546, Sec. 11, eff. Jan. 1, 1994.

Amended by:

Acts 2023, 88th Leg., R.S., Ch. 1040 (S.B. 61), Sec. 4, eff. September 1, 2023.

Notes of Decisions

Cited in 4 cases, 2003–2010 · leading case: Greene v. State, 324 S.W.3d 276 (Tex. App. 2010).

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Greene v. State, 324 S.W.3d 276 (Tex. App. 2010). · cites it 3× “at 645 (citing Tex. Tax Code Ann. § 171.256 (c)). Citing this failure to comply with the notice requirements, as well as the evidence that the officer had no actual notice of the forfeiture, the court held that an exercise of jurisdiction over the officer would not comport with…”

Perry v. Dearing (In Re Perry), 345 F.3d 303 (5th Cir. 2003). “See Tex. Tax Code Ann. §§ 171.256 , 171.303. A notation would have been made on the Corporation’s record in the Secretary of State’s office, Tex.”

Bobby Blu Greene v. State (Tex. App. 2010). · cites it 3× “at 645 (citing Tex. Tax Code Ann. § 171.256 (c)). Citing this failure to comply with the notice requirements, as well as the evidence that the officer had no actual notice of the forfeiture, the court held that an exercise of jurisdiction over the officer would not comport with…”

Christina Prince v. Texas Dep't of Fam. & Prot. Servs. (Tex. App. 2010). · cites it 2× “at 645 (citing Tex. Tax Code Ann. § 171.256 (c)). Citing this failure to comply with the notice requirements, as well as the evidence that the officer had no actual notice of the forfeiture, the court held that an exercise of jurisdiction over the officer would not comport with…”

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