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TX SB2697

Bill

Status

Introduced

3/13/2025

Primary Sponsor

Cesar Blanco

Click for details

Origin

Senate

89th Legislature Regular Session

AI Summary

  • Clarifies procedures for filing entities whose corporate privileges are forfeited under the Tax Code for failure to file a report or pay a tax or penalty

  • Requires such entities to follow Tax Code procedures to revive their corporate privileges and, if applicable, reinstate their certificate of formation

  • Entities whose privileges are revived and certificates reinstated are considered to have continued in existence without interruption from the date of forfeiture

  • Revival of corporate privileges or reinstatement of certificate of formation does not affect personal liability issues for governing persons, officers, or agents during the forfeiture period

  • Takes effect September 1, 2025

Legislative Description

Relating to the revival of a filing entity's corporate privileges and the reinstatement of the entity's certificate of formation following certain forfeitures under the Tax Code.

Taxation

Last Action

Referred to Business & Commerce

4/3/2025

Committee Referrals

Business & Commerce4/3/2025

Full Bill Text

No bill text available