Tex. Tax Code § 171.806
This is the official text of Tex. Tax Code § 171.806, part of Texas’s Tax Code — governs state and local taxation.
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§ 171.806. CARRYFORWARD.
Official statutory text
(a) If a taxable entity is awarded a credit that exceeds the limitation under Section 171.805(a), the entity may carry the unused credit forward for not more than five consecutive reports.
(b) A carryforward is considered the remaining portion of a credit awarded to a taxable entity that cannot be claimed on a report because of the limitation under Section 171.805(a).
(b) A carryforward is considered the remaining portion of a credit awarded to a taxable entity that cannot be claimed on a report because of the limitation under Section 171.805(a).
Status: in_force · Read it on the official government site
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