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

Tex. Tax Code § 171.302 (2026)

Certification By Comptroller

✓ current as of May 2026
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Sec. 171.302. CERTIFICATION BY COMPTROLLER. After the 120th day after the date that the corporate privileges of a corporation are forfeited under this chapter, the comptroller shall certify the name of the corporation to the attorney general and the secretary of state.

Acts 1981, 67th Leg., p. 1705, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Notes of Decisions
Cited in 8 cases, 1991–2020 · leading case: In Re ABZ Ins. Servs., Inc., 245 B.R. 255 (Bankr. N.D. Tex. 2000).
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In Re ABZ Ins. Servs., Inc., 245 B.R. 255 (Bankr. N.D. Tex. 2000). · cites it 2× “To this same effect see Tex. Tax Code §§ 171.302 et seq., including §§ 171.”
Trammell v. Galaxy Ranch Sch., L.P., 246 S.W.3d 815 (Tex. App. 2008). “See Tex. Tax Code Ann. § 171.302 . The secretary of state may forfeit the charter or certificate of authority of a corporation if the secretary receives the comptroller’s certification, the corporation does not revive its corporate privileges within 120 days after the date they…”
In Re Am. Heartland Sagebrush Sec. Investments, Inc., 334 B.R. 848 (Bankr. N.D. Tex. 2005). “12(f) (Vernon 2003); Tex. Tax Code Ann. §§ 171.302 , 171.309 (Vernon 2002).”
Vahlco Corp. v. Comm'r, 97 T.C. 428 (Tax Ct. 1991). · cites it 2× “Certification by Comptroller After the 120th day after the date that the corporate privileges of a corporation are forfeited under this chapter, the comptroller shall certify the name of the corporation to the attorney general and the secretary of state.”
Jeff Kaiser, P.C. & Jeffery Benedict Kaiser, A/K/A Jeffrey B. Kaiser v. State (Tex. App. 2015). · cites it 2× “20, 30-31 Tex. Tax Code Ann. § 171.302 (West 2015) .”
G. T. Leach Builders, L. L. C-Residential, G. T. Leach Constr., L. P. & Gary T. Leach v. Sapphire Condos. Ass'n, Inc. (Tex. App. 2017). “Leach do not arise from or relate to the Contract. 1 The record reflects that the Texas Secretary of State ordered Sapphire V.”
Breakwater Advanced Mfg., LLC, Mark Leach, Bryan Benoit, & Greg David v. East Texas Mach. Works, Inc. (Tex. App. 2020). “See TEX. TAX CODE ANN. §§ 171.302; 171.309. We are unable to determine, based upon the notice of forfeiture, the date upon which Breakwater became delinquent in its obligations under Chapter 171.”
Cohen Acquistion Corp. v. EEPB, P.C., F/K/A Easley, Endres, Parkhill & Brackendorff, P.C. (Tex. App. 2015). “001(4)(B), (5); see also Tex. Tax Code Ann. §§ 171.302 , 171.309 (West 2015).”
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