Texas Codes

Tex. Tax Code § 171.314 (2026)

Corporate Privileges After Forfeiture By Secretary Of State Is Set Aside

✓ current as of May 2026

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Sec. 171.314. CORPORATE PRIVILEGES AFTER FORFEITURE BY SECRETARY OF STATE IS SET ASIDE. If the secretary of state sets aside under this chapter the forfeiture of a corporation's charter or certificate of authority, the comptroller shall revive the corporate privileges of the corporation.

Acts 1981, 67th Leg., p. 1708, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Notes of Decisions

Cited in 3 cases (3 in the last 5 years), 2022–2025 · leading case: Highline Innovation Inv. P'ship, LLC v. Biolert, LTD. (E.D. Tex. 2022).

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Highline Innovation Inv. P'ship, LLC v. Biolert, LTD. (E.D. Tex. 2022). “TEX. TAX CODE § 171.314. “Once the corporation pays the delinquent taxes and is reinstated, the payment relates back and revives the corporate rights that were forfeited.”

GB & JB Props., LLC v. Century Sur. Co. (W.D. Tex. 2025). “312—chief among them, the payment of delinquent taxes—the Secretary of State “shall set aside” the forfeiture of the corporation’s charter. Id. With that act, the Comptroller “shall revive” the privileges of the corporation.”

AVN Corp. v. Rsch. Tech., LLC (S.D.W. Va 2025). “313 contains no time limitation for setting aside a tax forfeiture. Id. If the Secretary of State sets aside the forfeiture of the charter, the Comptroller will then “revive” the corporate privileges of the corporation.”

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