Tex. Tax Code § 171.058

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 171.058 - Exemption-Nonprofit Corporation Organized for Religious Purposes

A nonprofit corporation organized for the purpose of religious worship is exempted from the franchise tax.

Tex. Tax Code § 171.058

Acts 1981, 67th Leg., p. 1694, ch. 389, Sec. 1, eff. Jan. 1, 1982.