Texas Codes
Tex. Tax Code § 171.312 (2026)
Revival Of Charter Or Certificate Of Authority After Forfeiture By Secretary Of State
✓ current as of May 2026
Find cases:
SyfertCases citing this section
TX-LEGstatutes.capitol.texas.gov
Justiaon Justia
CornellLII Search
CasesGoogle Scholar
Sec. 171.312. REVIVAL OF CHARTER OR CERTIFICATE OF AUTHORITY AFTER FORFEITURE BY SECRETARY OF STATE. A corporation whose charter or certificate of authority is forfeited under this chapter by the secretary of state is entitled to have its charter or certificate revived and to have its corporate privileges revived if:
(1) the corporation files each report that is required by this chapter and that is delinquent;
(2) the corporation pays the tax, penalty, and interest that is imposed by this chapter and that is due at the time the request under Section 171.313 of this code to set aside forfeiture is made; and
(3) the forfeiture of the corporation's charter or certificate is set aside in a proceeding under Section 171.313 of this code.
Acts 1981, 67th Leg., p. 1707, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Notes of Decisions
Cited in 14
cases (4 in the last 5 years), 1991–2026 · leading case: Hinkle v. Adams, 74 S.W.3d 189 (Tex. App. 2002).
Hinkle v. Adams, 74 S.W.3d 189 (Tex. App. 2002). “251 (Vernon 2002); Tex. Tax Code Ann. § 171.309 (Vernon 2002).”
TransPecos Banks v. Jodi Strobach, 487 S.W.3d 722 (Tex. App. 2016). “Tex. Tax Code Ann. § 171.312 (West 2015) (corporation’s charter may be reinstated upon the filing of reports by the corporation and the payment of any taxes, penalties and interest imposed).”
Hourani v. Katzen, 305 S.W.3d 239 (Tex. App. 2010). “See Tex. Tax Code Ann. § 171.312 ; Halliburton, 167 S.”
Emmett Props., Inc. v. Halliburton Energy Servs., Inc., 167 S.W.3d 365 (Tex. App. 2005). “4 Tex. Tax Code Ann. §§ 171.312 , 171.313 (Vernon 2002).”
Louis Cognata v. Down Hole Injection, Inc., 375 S.W.3d 370 (Tex. App. 2012). “See Tex. Tax Code Ann. §§ 171.312 -.313. Under these provisions, if a corporation pays its delinquent taxes, its disability is removed, and the corporation may sue or defend any action, regardless of whether the cause arose before or during the period of forfeiture.”
Guar. Residential Lending, Inc. v. Homestead Mortg. Co., 291 F. App'x 734 (6th Cir. 2008). “Pursuant to Texas Tax Code § 171.312, the Texas Secretary of State reinstated BFI’s corporate privileges and charter on January 23, 2007.”
Vahlco Corp. v. Comm'r, 97 T.C. 428 (Tax Ct. 1991). “Revival of Charter or Certificate of Authority After Forfeiture by Secretary of State A corporation whose charter or certificate of authority is forfeited under this chapter by the secretary of state is entitled to have its charter or certificate revived and to have its…”
Highline Innovation Inv. P'ship, LLC v. Biolert, LTD. (E.D. Tex. 2022). “(citing TEX. TAX CODE § 171.312). If these conditions are satisfied, the SOS “shall set aside” the forfeiture of the corporation’s charter.”
Rift Energy USA, Inc. & Rift Energy Corp. v. Fred Zaziski (Tex. App. 2024). “at 600 ; see Tex. Tax Code §§ 171.312, 171.313. This court reasoned that “a corporation which has forfeited it[s] corporate charter for failing to pay franchise taxes is never truly dead, but may be resurrected by paying the delinquent taxes.”
Best Ctr. Fairfield v. Steadfast Ins. Co. (N.D. Ala. 2025). “Under Texas law, a corporation whose charter is forfeited is entitled to have its charter and corporate privileges revived if the corporation pays the tax, penalty, and interest that is imposed by the tax code.”
Phillip D. Greer, D/B/A Cabana Clean LLC v. Sarah Najera & Heaven Scent Cleaning by Sarah, LLC (2026). “See Tex. Tax Code § 171.312, Tex. Bus. Orgs. Code § 11.”
Monzer Hourani & Carlton Park Owner's Ass'n v. Jonathan Katzen (Tex. App. 2009). “See Tex. Tax Code Ann. § 171.312 ; Halliburton , 167 S.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.