Tex. Tax Code § 171.075

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 171.075 - Exemption-Cooperative Association

A cooperative association incorporated under Subchapter B, Chapter 301, Health and Safety Code, or under the Cooperative Association Act (Article 1396--50.01, Vernon's Texas Civil Statutes) is exempted from the franchise tax.

Tex. Tax Code § 171.075

Amended by Acts 1991, 72nd Leg., ch. 14, Sec. 284(29), eff. Sept. 1, 1991

Acts 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982.