Tex. Tax Code § 171.065: EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROVIDE WATER SUPPLY OR SEWER SERVICES.
Where this section sits in the code
- TAX CODE
- TITLE 2. STATE TAXATION
- SUBTITLE F. FRANCHISE TAX; CREDITS
- CHAPTER 171. FRANCHISE TAX
- SUBCHAPTER B. EXEMPTIONS
A nonprofit water supply or sewer service corporation organized in behalf of a city or town under Chapter 67, Water Code, is exempted from the franchise tax.
Acts 1981, 67th Leg., p. 1695, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 62, Sec. 18.47, eff. Sept. 1, 1999.
Collected 2026-08-27T01:47:41Z. Source file · JSON