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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 171.060: EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR AGRICULTURAL PURPOSES.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE F. FRANCHISE TAX; CREDITS
  4. CHAPTER 171. FRANCHISE TAX
  5. SUBCHAPTER B. EXEMPTIONS

A nonprofit corporation organized to hold agricultural fairs and encourage agricultural pursuits is exempted from the franchise tax.

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

Collected 2026-08-27T01:47:41Z. Source file · JSON

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