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

Tex. Tax Code § 171.309 (2026)

Forfeiture By Secretary Of State

✓ current as of May 2026
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Sec. 171.309. FORFEITURE BY SECRETARY OF STATE. The secretary of state may forfeit the charter, certificate, or registration of a taxable entity if:

(1) the secretary receives the comptroller's certification under Section 171.302; and

(2) the taxable entity does not revive its forfeited privileges within 120 days after the date that the privileges were forfeited.

Acts 1981, 67th Leg., p. 1707, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 10, art. 3, Sec. 6, eff. Sept. 1, 1984.

Amended by:

Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928), Sec. 32, eff. January 1, 2008.

Notes of Decisions
Cited in 25 cases (3 in the last 5 years), 1991–2025 · leading case: Emmett Props., Inc. v. Halliburton Energy Servs., Inc., 167 S.W.3d 365 (Tex. App. 2005).
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Emmett Props., Inc. v. Halliburton Energy Servs., Inc., 167 S.W.3d 365 (Tex. App. 2005). · cites it 2× “See Tex. Tax Code Ann. § 171.309 (Vernon 2002).”
Hinkle v. Adams, 74 S.W.3d 189 (Tex. App. 2002). · cites it 2× “See Tex. Tax Code Ann. § 171.251 (Vernon 2002); Tex.”
Endsley Elec., Inc. v. Altech, Inc., 378 S.W.3d 15 (Tex. App. 2012). · cites it 2× “Tex. Tax Code Ann. § 171.309 ; Tex. Bus. Orgs.”
In Re ABZ Ins. Servs., Inc., 245 B.R. 255 (Bankr. N.D. Tex. 2000). · cites it 4× “From such exhibit it appears that the Texas Comptroller under Tex. Tax Code §§ 171.251 and 252 on October 15, 1997 had forfeited ABZ’s right to sue and defend in Texas courts because of ABZ’s failure to pay franchise taxes or file reports.”
First Trust Corp. Ttee Fbo v. Edwards, 172 S.W.3d 230 (Tex. App. 2005). · cites it 2× “See Tex. Tax Code Ann. § 171.309 (Vernon 2002 & Supp.”
Guar. Residential Lending, Inc. v. Homestead Mortg. Co., 463 F. Supp. 2d 651 (E.D. Mich. 2007). · cites it 2× “” Tex. Tax Code § 171.309. Under the above statutes, Plaintiffs/Counter-Defendants contend that beneficial title to the trademark passed to Fitzner at the time BFI forfeited its corporate privileges.”
Armour Pipe Line Co. v. Sandel Energy, Inc., 546 S.W.3d 455 (Tex. App. 2018). “See Tex. Tax Code Ann. § 171.309 (West, Westlaw through 2017 1 st C.”
Guar. Residential Lending, Inc. v. Homestead Mortg. Co., 291 F. App'x 734 (6th Cir. 2008). “forfeited ABZ’s charter per Tex. Tax Code § 171.309, et seq. The effect of this charter forfeiture was to bring into play ABZ’s dissolution under Tex.”
Sun Packing, Inc. v. Xenacare Holdings, Inc., 924 F. Supp. 2d 749 (S.D. Tex. 2012). “Tex. Tax Code § 171.309. Forfeiture of a corporate charter for non-payment of taxes acts as a dissolution of the corporation.”
Trammell v. Galaxy Ranch Sch., L.P., 246 S.W.3d 815 (Tex. App. 2008). “See Tex. Tax Code Ann. § 171.309 . The secretary of state’s forfeiture of a corporation’s charter or certificate of authority is effected without a judicial proceeding.”
Vahlco Corp. v. Comm'r, 97 T.C. 428 (Tax Ct. 1991). · cites it 2× “2 Since the facts with respect to the jurisdiction of *430 this Court in each case are the same and petitioner in each case is purported to be Vahlco, the cases were consolidated *431 for hearing, briefing, and opinion on respondent's motions to dismiss for lack of jurisdiction.”
Lydia Garza Saenz v. Martin Garza (Tex. App. 2007). · cites it 2× “See Tex. Tax Code Ann. § 171.309 (West 2002).”
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Tex. Tax Code § 171.309(2): 1 case
Donica Grp., LP v. Thompson Excavating, Inc. & Bradley Thompson, Individually & as Former Shareholder of Thompson Excavating, Inc. (Tex. App. 2020).
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