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

Tex. Tax Code § 171.079: EXEMPTION--ELECTRIC COOPERATIVE CORPORATION.

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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

An electric cooperative corporation incorporated under Chapter 161, Utilities Code, that is not a participant in a joint powers agency is exempted from the franchise tax.

Acts 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 765, Sec. 2.27, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 62, Sec. 18.48, eff. Sept. 1, 1999.

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

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