Texas Administrative Code

Texas Administrative Code

TITLE 34	PUBLIC FINANCE
PART 1	COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3	TAX ADMINISTRATION
SUBCHAPTER V	FRANCHISE TAX
RULE §3.583	Margin: Exemptions

(I) except with respect to the performance of a disaster- or emergency-related work:

(-a-) has no physical presence in this state and is not authorized to transact business in this state immediately before a disaster response period; and

(-b-) is not registered with the secretary of state to transact business in this state, does not file a tax report with this state or a political subdivision of this state, and does not have nexus with this state for the purpose of taxation during the year immediately preceding the disaster response period; and

(II) enters this state at the request of an in-state business entity, the state, or a political subdivision of this state to perform disaster- or emergency-related work in this state during the disaster response period; or

(ii) that performs work in this state under a mutual assistance agreement.

Source Note: The provisions of this §3.583 adopted to be effective January 1, 2008, 32 TexReg 10018; amended to be effective January 1, 2009, 33 TexReg 10502; amended to be effective December 31, 2009, 34 TexReg 9466; amended to be effective January 29, 2017, 42 TexReg 213