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

Tex. Tax Code § 171.313 (2026)

Proceeding To Set Aside 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. 171.313. PROCEEDING TO SET ASIDE FORFEITURE BY SECRETARY OF STATE. (a) If a corporation's charter or certificate of authority is forfeited under this chapter by the secretary of state, a stockholder, director, or officer of the corporation at the time of the forfeiture of the charter or certificate or of the corporate privileges of the corporation may request in the name of the corporation that the secretary of state set aside the forfeiture of the charter or certificate.

(b) If a request is made, the secretary of state shall determine if each delinquent report has been filed and any delinquent tax, penalty, or interest has been paid. If each report has been filed and the tax, penalty, or interest has been paid, the secretary shall set aside the forfeiture of the corporation's charter or certificate of authority.

Acts 1981, 67th Leg., p. 1707, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Notes of Decisions
Cited in 13 cases (2 in the last 5 years), 1986–2025 · leading case: Hinkle v. Adams, 74 S.W.3d 189 (Tex. App. 2002).
Sort: Relevance Newest Treatment
Hinkle v. Adams, 74 S.W.3d 189 (Tex. App. 2002). · cites it 2× “Tex. Tax Code Ann. § 171.312 (Vernon 2002); see Tex.”
Emmett Props., Inc. v. Halliburton Energy Servs., Inc., 167 S.W.3d 365 (Tex. App. 2005). “The trial court’s grant of summary judgment in appellees’ favor was proper because Emmett’s claims against appellees ceased to exist after the three-year window closed.”
Lighthouse Church of Cloverleaf v. Texas Bank, 889 S.W.2d 595 (Tex. App. 1994). “Tex.Tax Code Ann. § 171.313(b) (Vernon 1982).”
Midwest Mech. Contractors, Inc. v. Commonwealth Constr. Co., 801 F.2d 748 (5th Cir. 1986). “Tex. Tax Code Ann. §§ 171.313 , 171.314, and 171.”
Vahlco Corp. v. Comm'r, 97 T.C. 428 (Tax Ct. 1991). · cites it 4× “When Vahlco's privileges were forfeited on September 15, 1982, for failure to file a franchise tax report and pay franchise taxes, it ceased to have any rights of access to the courts of the State of Texas, and when its corporate charter was forfeited by the Secretary of State…”
Wallace Constr. & Dev. Co. v. Madison Plaza, LP (Tex. App. 2019). “Tex. Tax Code Ann. § 171.313 (a) (West 2015).”
YHR Mason Road Partner, LP v. 7-7 Cleaners, Inc. (Tex. App. 2020). “See TEX. TAX CODE § 171.313 (providing that SOS “shall determine whether each delinquent report has been filed and any delinquent tax, penalty, or interest has been paid” (emphasis added)).”
G Force Framing LLC, Kerry Graves, Kerry Graves on Behalf of G Force Framing LLC, & Kerry Graves D/B/A G Force Framing v. MacSouth Forest Prods., L.L.C. v. Stoneleigh Constr. Co., LLC, SC Switchyard, LLC, XL Specially Ins. Co. & Travelers Surely & Casually Co. (Tex. App. 2022). “Furthermore, Texas Tax Code § 171.313 contains no time limitation for setting aside a tax forfeiture, so G Force’s reinstatement under the Texas Tax Code after three years is not dispositive.”
AVN Corp. v. Rsch. Tech., LLC (S.D.W. Va 2025). “” TEX. TAX CODE § 171.313. If a request is made and any delinquent tax, penalty, or interest has been paid, then “the secretary shall set aside the forfeiture of the corporation’s charter or certificate of authority.”
Lydia Garza Saenz v. Martin Garza (Tex. App. 2007). “12, with Tex. Tax Code Ann. § 171.313 (a); see also Emmett Props.”
Lydia Garza Saenz v. Martin Garza (Tex. App. 2007). “12, with Tex. Tax Code Ann. § 171.313 (a); see also Emmett Props.”
Ronnie Hinkle & Alice Hinkle on Behalf of & as Guardians for Brianna Bagwell, Ashley Heashe, Individually, & Each as Representatives of the Est. of Elizabeth Bagwell v. Dr. John Adams, Individually & D/B/A Med-Tex Minor Med. Ctr., Roxanna Cox & Med Tex Minor Med. Ctr., Inc. (Tex. App. 2002). “Tex. Tax Code Ann. § 171.312 (Vernon 2002); see Tex.”
Show all 13 citing cases →
Tex. Tax Code § 171.313(b): 1 case
Lighthouse Church of Cloverleaf v. Texas Bank, 889 S.W.2d 595 (Tex. App. 1994). “Tex.Tax Code Ann. § 171.313(b) (Vernon 1982).”
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.