Section 74.105 - Combined Reporting(a) In this section: (1) "Affiliated group" means a group of one or more entities in which a controlling interest is owned by a common owner, either corporate or noncorporate, or by one or more of the member entities.(2) "Controlling interest" means:(A) for a corporation, more than 50 percent, owned directly or indirectly, of the total voting power of all classes of stock of the corporation;(B) for a partnership, more than 50 percent, owned directly or indirectly, of the capital or profits in the partnership;(C) for a limited liability company, more than 50 percent, owned directly or indirectly, of the total membership interest of the limited liability company; and(D) for an association, trust, or other entity, more than 50 percent, owned directly or indirectly, of the beneficial interest in the association, trust, or other entity.(b) If a holder that is required to file a property report under this chapter is a member of an affiliated group, the holder shall file one report for the affiliated group.Added by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 897,Sec. 4, eff. 6/10/2019.