Page 36 - Texas Sales & Franchise Tax Handook

Final Franchise Tax Reports

Before getting a Certificate of Account

Status to terminate, convert, merge or

withdraw registration with the Texas

Secretary of State:

• A Texas entity, terminating, converting

or merging, must file its final tax report

and pay any amount due in the year it

plans to terminate, convert or merge.

• An out-of-state entity, ending its nexus

in Texas, must file its final report and pay

any amount due within 60 days of ceasing

to have nexus.