Tex. Tax Code § 171.056

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 171.056 - Exemption-Corporation With Business Interest in Solar Energy Devices

A corporation engaged solely in the business of manufacturing, selling, or installing solar energy devices, as defined by Section 171.107 of this code, is exempted from the franchise tax.

Tex. Tax Code § 171.056

Acts 1981, 67th Leg., p. 1693, ch. 389, Sec. 1, eff. Jan. 1, 1982.