Yes, if the combined group was subject to the franchise tax in the previous year, even if members of the combined group have changed.
Annual extension requirements will apply for all annual reports, including the first annual report. On the first annual report, the option to pay 100 percent of the prior year's tax is not available.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.