# Tex. Tax Code § 171.0011: ADDITIONAL TAX

> Texas · Statutes · Repealed

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C171_S171.0011

## Section

- **Citation:** Tex. Tax Code § 171.0011
- **Heading:** ADDITIONAL TAX
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** Repealed
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code tx / Chapter 171 / Section 171.0011

## Text

(a) Except as provided by Section 171.001(c), an additional tax is imposed on a taxable entity that for any reason becomes no longer subject to the tax imposed under this chapter.

(b) The additional tax is equal to the appropriate rate under Section 171.002 of the taxable entity's taxable margin computed on the period beginning on the day after the last day for which the tax imposed on taxable margin or net taxable earned surplus was computed and ending on the date the taxable entity is no longer subject to the tax imposed under this chapter.

(c) The additional tax imposed and any report required by the comptroller are due on the 60th day after the date the taxable entity becomes no longer subject to the tax imposed under this chapter.

(d) Except as otherwise provided by this section, the provisions of this chapter apply to the tax imposed under this section.

(e) Repealed by Acts 2007, 80th Leg., R.S., Ch. 1282, Sec. 37(1), eff. January 1, 2008.

## Nearby sections

- [Tex. Tax Code § 171.0001 § 171.0001. GENERAL DEFINITIONS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C171_S171.0001.md)
- [Tex. Tax Code § 171.001 § 171.001. TAX IMPOSED.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C171_S171.001.md)
- [Tex. Tax Code § 171.0002 § 171.0002. DEFINITION OF TAXABLE ENTITY.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C171_S171.0002.md)
- [Tex. Tax Code § 171.002 § 171.002. RATES; COMPUTATION OF TAX.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C171_S171.002.md)
- [Tex. Tax Code § 171.003 § 171.003. INCREASE IN RATE REQUIRES VOTER APPROVAL.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C171_S171.003.md)
- [Tex. Tax Code § 171.0003 § 171.0003. DEFINITION OF PASSIVE ENTITY.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C171_S171.0003.md)
- [Tex. Tax Code § 171.0004 § 171.0004. DEFINITION OF CONDUCTING ACTIVE TRADE OR BUSINESS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C171_S171.0004.md)
- [Tex. Tax Code § 171.0005 § 171.0005. DEFINITION OF NEW VETERAN-OWNED BUSINESS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C171_S171.0005.md)
- [Tex. Tax Code § 171.006 § 171.006. ADJUSTMENT OF ELIGIBILITY FOR NO TAX DUE, DISCOUNTS, AND COMPENSATION DEDUCTION.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C171_S171.006.md)
- [Tex. Tax Code § 171.0011 § 171.0011. ADDITIONAL TAX.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C171_S171.0011.md)
- [Tex. Tax Code § 171.051 § 171.051. APPLICATION FOR EXEMPTION; EFFECTIVE DATE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C171_S171.051.md)
- [Tex. Tax Code § 171.052 § 171.052. CERTAIN CORPORATIONS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C171_S171.052.md)
- [Tex. Tax Code § 171.053 § 171.053. EXEMPTION--RAILWAY TERMINAL CORPORATION.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C171_S171.053.md)
- [Tex. Tax Code § 171.055 § 171.055. EXEMPTION--OPEN-END INVESTMENT COMPANY.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C171_S171.055.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C171_S171.0011. Check the current official text before relying on it. Not legal advice.