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

Tex. Tax Code § 171.075: EXEMPTION--COOPERATIVE ASSOCIATION.

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 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.

Acts 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 14, Sec. 284(29), eff. Sept. 1, 1991.

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

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