Section 885.003 - Exemption From Taxation(a) A fraternal benefit society organized or holding a certificate of authority under this chapter, including the former Chapter 10 of this code and Chapter 8, Title 78, Revised Statutes, is a charitable and benevolent institution. Except as provided by Subsection (b), all funds of a fraternal benefit society described by this subsection are exempt from any state, county, district, municipal, or school tax, including an occupation tax.(b) Real estate or office equipment used for a purpose other than a lodge purpose is subject to taxation.Added by Acts 2001, 77th Leg., ch. 1419, Sec. 1, eff. 6/1/2003.