Ezel / Tax Rulings / TX
TX 9701090L Franchise Tax (PRIOR TO 01/01/2008) 1997-01-15

How did a Texas or foreign corporation receive its Comptroller taxpayer identification number?

Short answer: Secretary of State filings automatically registered a Texas corporation with the Comptroller and generated a temporary taxpayer number. Texas assigned a permanent number after receiving the corporation's federal employer identification number. A foreign corporation receiving a certificate of authority was also registered automatically and received a temporary or permanent number based on the information filed.

Apply this to your situation

This page answers the general question as of 1997. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1997
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. It describes the 1997 coordination between Texas Secretary of State filings, Comptroller registration, and federal employer identification numbers. The former Texas Business Corporation Act, agency procedures, and website paths may have changed. Confirm current registration procedures directly with the agencies. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

Secretary of State filings automatically registered the corporation with the Comptroller and generated its taxpayer number.

A corporation organized under the former Texas Business Corporation Act received a temporary Texas taxpayer identification number through its Secretary of State filing. The Comptroller assigned a permanent number after the corporation supplied its federal employer identification number, which came from the IRS.

A foreign corporation receiving a Texas certificate of authority was likewise registered automatically. It received a temporary or permanent number depending on the information provided to the Secretary of State.

What this means for you

Newly formed or newly authorized corporations

The historical process linked corporate registration and Comptroller account setup; the company did not separately create the initial taxpayer record described here.

Tax professionals

Confirm current agency procedures and make sure the federal employer identification number is reflected in the Comptroller account.

Common questions

Q: Who issued the federal employer identification number?
A: The Internal Revenue Service.

Q: When did Texas assign a permanent taxpayer number?
A: After receiving the federal employer identification number.

Q: Were foreign corporations also registered automatically?
A: Yes, when they received a Texas certificate of authority.

Citations and references

  • Former Texas Business Corporation Act
  • Texas Secretary of State and Comptroller registration process described in the letter

Source

Original ruling text

January 15, 1997

To: **

Thank you for your e-mail in which you requested information on a tax
identification number for a corporation.

A corporation that is organized under the Texas Business Corporation Act will
be automatically registered with our agency, through filings at the Texas
Secretary of State, and will be assigned a temporary taxpayer identification
number. A permanent number will be assigned once the corporation informs our
agency of their federal employer identification (FEI) number. FEI numbers are
issued by the Internal Revenue Service.

A foreign corporation (a corporation organized outside of Texas) that receives
a Certificate of Authority from the Texas Secretary of State will automatically
be registered with our agency and will be assigned either a temporary or
permanent taxpayer identification number, depending on the information provided
to the Secretary of State.

For information on forming a corporation or registering a corporation in Texas
you may review the Texas Business Corporation Act. The act can be found at the
Texas Legislature's web site (http://www.capitol.state.tx.us/). You may also
access the Texas Secretary of State's web site (http://www.sos.state.tx.us/)
for additional information on forming and registering a corporation.

If you have questions about this, my internet address is
[email protected], or you may call toll-free at 1-800-531-5441,
extension 3-4612.

Sincerely,
Janet Spies
Tax Policy Division

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