Does a foreign entity that registers to transact business in Texas have to file an annual report with the Secretary of State?
No; however, it may be subject to state franchise taxes. Entities that are subject to state franchise taxes must file an annual franchise tax report with the Texas Comptroller of Public Accounts. As part of the report, they file a Public Information Report (PIR) that lists the names of their officers and directors at the time the report is filed.
Related Questions
- If a foreign entity qualifies or registers to transact business in Texas and later dissolves in its home jurisdiction, does it need to file anything with the Texas Secretary of State?
- If foreign entity #1 registers to transact business in Texas and later merges into foreign entity #2, and only foreign entity #2 survives, what happens to foreign entity #1’s registration?
- Does a foreign entity that registers to transact business in Texas have to file an annual report with the Secretary of State?
