Texas Tax Code
Tex. Tax Code § 171.560 — FILING REQUIREMENTS AFTER ALLOCATION
A taxable entity that allocates a portion of the credit under Section 171.559 , and each taxable entity to which a portion was allocated, shall file with the taxable entity's report a copy of the certification or notice required by Section 171.559 (b). Added by Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 1, eff. January 1, 2024.
Source: official text