Untitled Texas Attorney General Opinion

I.. i; i. ‘5: it’ ,i.: ) .f. 4, OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN -.__ - l * ,: 644 @The report8 requlr.d by thl.8Aat aha be doawd to be iVilO&d Uid t-AOt ?c;rr th@ ill8wCtiO7l o? the geaera !rpubllo, but any party or parties vho we ln$mmted in tha subjeot matter of any report m8yi upon vlrlldrewe8t ia vrltlng made to the Swretary o? State, 8eoure a copy 0r saw." ay Xoumo all Ho. 180, itots36th tegia’leture, ~egu- lar &88100, JSl.9, @aptor 46, Section 4, page 87, the Leglr- laturo re-ejarotod Seatlon~ inlta wme term8 end againby &hto ill= X0. 89, tit8 q th Iaglalature,Regular Se8alon, 1931, CUptier 90 Sactlon-i, page 173, Section 3 we re-enact- 6d ill idMti8al .&‘Xll8. n the oodlrloatlon 0r.the 8tatUteb ln 1935 Sea- tioa 3 88.a‘“g” eve &t’?orth,‘v88 codltled la the Retimed b&t- utor of Tex88, 1935, a8 Artio& 7089, Chapter 3, Title 139, vhioh 18 iIIOu’t l8 ?O=OV8: * Said report8 shall be deemed to be prlvll&id’and not r0r the ln8peotloa0r the getea- oral gublio but one lntsrfa8ted la the subject may deoure 8 copy o? the lnllvrltlPg made to the . . . ttl lg>o, by &1U8e ‘Bill &3. 1; &id8 418t TACIT- thre, Plfth ihlled 988810011, 1930, Cha&r a, Seotloa 3, M+O;&tlcle 7089 va8 agala amended lo part to read as form - low8t “Uld report8 tthfdlbe deemed to be prlvll- lgod uot r= and tba la8peotloao? the geaeral :~,. publlo, bu% one :rltere8tedla the 8UbjeCt mette1, me a copy o? tame to the Secretmy 0 8uoh intere8t. 645 8OIY D818On rorldinn 10 thl8 State vhoae OomQ 8tld addTo 8hxll be slYen oa saoh CibDOrt. . . ." t&R@4818 OUL.8) It Viu bb UOtOd that th8 UBpha8itedpWtlOn Of tb &OlFSi OtMOtlMlrt OOU8tltUtOd MV MttW. Tbs 88W &&8btUFe ti80 p88ed 80 800tlOa 4 Of thl8 Ibt Vh.t 18 WV kUOVU 88 h',tiOb 7089(8), VbIQOlI'lAill- notetad Olvil btatUte8 pmvldiQ~ for the report Of addltloa- al lu?ormatlon,both ?&olal and aoa-flnmclal. b T&s h&i8l8tU'~, la 1931, by House Bill No. S81, '~ Aeta 42ndlsgUlaturo, Rqular S088100, Chapter 965, 8oatloa8 3 and 3, q#.n 8aended Artiale 7 9, VernOnor An- uotate&Clvll 8t8tuta8, and enacted vhat is nov kuova a8 Ar- tlole 141e, Vimoaf Annotated Penal Code, but there vas aathingiatho~pe~on~~m~sophr81siagtheObsage g e tOlW+lW $fiOb 779 W th0 .dd%tiOB 0s Artid, 1418 . Artlole 7089 a8 nov coa8tltutedand upon the con- rtruetion of vhfah 18 predicated your reque8t, 18 aa f'ollover "Xxoept a8 henelu provided, all corporatlona nov~repulredto pay an annual franahlse tax shall, betvsen January lrt and Maroh 15th of e8ch xmke a 8VOrn report to the Sekcretary Of St8reY&n blauks ?urrrniShed by that offloe, 8hovltq the t+- dltloa 0r suoh aorporatloa00 the 188t day 0r It8 prooediog flmaljnar. The Secretary of State may ?or good 08~80 8hovn by any oorporatloaex- tead SU& tilQ!e to ally dste up to ?!ay 1st. SaPd report rhall give the oa8h vslue 0r all gro8s 888et8 0r the oarporatloa,the iamount0r its au- '~ thorlaed oapltal etoek, the oapltal at00k aatwl- l;r8Ub 8W;b Ol d, d the 8nWWt prld lIl, the 8UI’flUr and tmdlv2ded profits or deficit, if my, the avmunt of mortgage, bouded aad current indebted- 0088, the amount and date 0r papent 0r the la8t annual, owl-aouual, quarterly, or monthly dlvl- dead, tha aaount~o? al1 taxee paid, or due and ! payable wparatsly to the Stat@ of Texa8, or to 646 any oounty, city or tom, school dlstrlat,road di8triOt, Ol'OthOP tw 8UbdtVl8iOnOf 'ht88, r0r the peeed- tax year, the total grorr re- aelpt8 or 8uah oorporatlm from all 8ource8 aad th8 ge88 reaeipt8 from it8 bueiM88 done fu Texas for the Slwal yoer preaedlng;vLth a detallod bel- enoe 8heot and lnoam end profit and 1088 rtate- unt ia such form a8 the SeoFetary o? State may presoribal Wo r e a r0reiga corporetlonh o 8 twt heretofore doue bu8lueas la this State and lo antsd a pmmlt to do bu8lness lo Texas, It ahall rlie lt8 ?$r8t report a8 OS the end of 0124year frcm tha day ruuh petit va8 granted, vlthln ninety (90) da78 Of 8Ucrh date. AtIyCOrpOr8tiOnwhlah ahall fall or re?uee to make It8 re rt shall be 488088ed a penalty or tea per oat r10) or the amount o? fkeMhi88 tax due by euoh corporetloa, payable to the Secrretary of State. togother vlth it6 fruwhlw tu. Saih report Ihall-bedeemed to be‘twlvllemd aad not for the iasmtloa o? the paera mbll but a bona fide stockholderovnlng oua xnw aeat ! $1 OX’ Ml’0 Of the OUt8t.tiiag rtocrk or shy oorporatioa,may u8xdno ruch returni upon p r e8ea ta tlo ofn lvldenae o? ruch OVnershlp to the tWretuy oi Stata, no othor examlaatioa;dlrr- 0168tWe8, 02 use, 8hall be permlitted Of aaId re- port8 except la the OOurld or mlm judloial pro- oeediage la whloh the State 18 a party or ln a suit by the St8te to oancel the permit or Iorreit the oharter of ruuh corporationor to collect peualtle8 r0r a vlolatlon 0r tho law 0r th18 State, for lu?ommtloa 0r any offloer, 0r this stat@ Oh&X'& Vlth ths et#Ol’CoMIlt Of It8 18WS,,~ lnoludlng the Coqtroller~o? Pub110 kZOOUtlt.8, state Auditor aud the State Tax fkmml88lcmer. Bach re- meaa8 for 8ervioe or Drouee8 to collect ray ?ren- ahlw tax or penAlties.and in all other oeees, each forelttnOol'DorOtiOn ahall, for 8UCh DLUW38e, &ljEMt(l 8ODo pOZ’8Oll re8ldlog in this State VhO8e rnm8 mad addrerr rho11 be Riven in eaah report. 647‘ - Xonorablo ~..,. O&%e plbeu, RJe 5 The Stat0 aball hat* e plor lleo OR all oorporate plWJ&i