Glossary • Updated 2026
By Srikanta M.Reviewed against FTB / SOS sources: September 2026Methodology

Public Information Report (TX PIR)

Texas Form 05-102 listing officers/directors: mandatory every year, even at $0 tax.

In detail

Filed with the margin report by May 15.

Public record: officer names and addresses appear.

Missing it risks the same $50 + forfeiture as the tax forms.

Where it matters

More definitions

Sources

  • Cal. Rev. & Tax Code; 8 Del. C.; Wyo. Stat. Title 17; FTB/SOS glossaries