Section 171.204 - [See Note] Information Report(a) Except as provided by Subsection (b), to determine eligibility for the exemption provided by Section 171.2022, or to determine the amount of the franchise tax or the correctness of a franchise tax report, the comptroller may require a taxable entity that may be subject to the tax imposed under this chapter to file an information report with the comptroller stating the amount of the taxable entity's margin, or any other information the comptroller may request that is necessary to make a determination under this subsection.(b) The comptroller may not require a taxable entity that does not owe any tax because of the application of Section 171.002(d)(2) to file an information report with the comptroller . (c) The comptroller may require any entity to file information as necessary to verify that the entity is not subject to the tax imposed under this chapter.(d) [Repealed by 2023 amendment] Amended by Acts 2021, Texas Acts of the 87th Leg. - Regular Session, ch. 859,Sec. 9, eff. 1/1/2026.Amended by Acts 2023SP2, Texas Acts of the 88th Leg.- Second Special Session, ch. TBD,Sec. 3, eff. 1/1/2024if S.B. 2 or similar legislation of the 88th Legislature, 2nd Called Session, 2023, relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration becomes law in a manner described by Section 2001.006(a)(2), Government Code.Amended by Acts 2023SP2, Texas Acts of the 88th Leg.- Second Special Session, ch. TBD,Sec. 2, eff. 1/1/2024if S.B. 2 or similar legislation of the 88th Legislature, 2nd Called Session, 2023, relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration becomes law in a manner described by Section 2001.006(a)(2), Government Code.Amended by Acts 2021, Texas Acts of the 87th Leg. - Regular Session, ch. 859,Sec. 8, eff. 1/1/2022.Amended by Acts 2015, Texas Acts of the 84th Leg. - Regular Session, ch. 329,Sec. 9, eff. 1/1/2020.Amended by Acts 2015, Texas Acts of the 84th Leg. - Regular Session, ch. 329,Sec. 7, eff. 1/1/2016.Amended By Acts 2006, 79th Leg., 3rd C.S., Ch. 1, Sec. 7, eff. 1/1/2008.Amended By Acts 2007, 80th Leg., R.S., Ch. 1282, Sec. 28, eff. 1/1/2008.Amended By Acts 1999, 76th Leg., ch. 394, Sec. 12, eff. 1/1/2000.Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.18, eff. 1/1/1992 Acts 1981, 67th Leg., p. 1702, ch. 389, Sec. 1, eff. 1/1/1982.