Tex. Tax Code § 171.9209
This is the official text of Tex. Tax Code § 171.9209, part of Texas’s Tax Code — governs state and local taxation.
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§ 171.9209. ASSIGNMENT PROHIBITED.
Official statutory text
A taxable entity may not convey, assign, or transfer the credit allowed under this subchapter to another entity unless substantially all of the assets of the taxable entity are conveyed, assigned, or transferred in the same transaction.
Status: in_force · Read it on the official government site
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