™Your Policy Risk Impact Agent
56 chapters · 2,122 sections in this title.
Tex. Tax Code § 172.101 Definitions
1.7K chars
Sec. 172.101. DEFINITIONS. (a) Terms used in this chapter and defined by Chapter 171 have the meanings assigned by Chapter 171. (b) In this chapter: (1) "Certified historic structure" means a property in this state that is: (A) listed individually in the National Register of Hist…
Tex. Tax Code § 172.102 Eligible Costs and Expenses
2.3K chars
Sec. 172.102. ELIGIBLE COSTS AND EXPENSES. (a) Subject to Subsections (b) and (c), in this chapter, "eligible costs and expenses" means qualified rehabilitation expenditures as defined by Section 47(c)(2), Internal Revenue Code. Text of subsection effective until January 01, 2035…
Tex. Tax Code § 172.103 Eligibility For Credit
0.6K chars
Sec. 172.103. ELIGIBILITY FOR CREDIT. An entity is eligible to apply for a credit in the amount and under the conditions and limitations provided by this chapter against the taxes imposed under Chapter 171 of this code and, as provided by Section 172.109(e), Chapters 221, 222, 22…
Tex. Tax Code § 172.104 Qualification
0.8K chars
Sec. 172.104. QUALIFICATION. An entity is eligible for a credit for eligible costs and expenses incurred in the certified rehabilitation of a certified historic structure as provided by this chapter if: (1) the rehabilitated certified historic structure is placed in service on or…