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Form 812 - Instructions for Statement of Operation as a Close Corporation

Form 812 (PDF)  Instructions (PDF)


The attached form is designed to meet minimal statutory filing requirements pursuant to the relevant code provisions. This form and the information provided are not substitutes for the advice and services of an attorney and tax specialist

Commentary

Under Section 21.718 of the Texas Business Organizations Code (BOC), a close corporation that begins to conduct its business and affairs under a shareholders’ agreement that has become effective shall promptly execute and file with the secretary of state a statement of operation as a close corporation.

This form has been promulgated to comply with the provisions of the Texas Business Organizations Code (BOC) as well as prior law regarding statements of operation as a close corporation. There are not substantive differences in the filing of the statement under prior law and under the BOC. Consequently, instructions for the form only make statutory references to the BOC.

Instructions for Form

Revised 05/11