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

Tex. Tax Code § 171.085: EXEMPTION; RECYCLING OPERATION.

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 corporation engaged solely in the business of recycling sludge, as defined by Section 361.003, Solid Waste Disposal Act (Chapter 361, Health and Safety Code), is exempted from the franchise tax.

Added by Acts 1989, 71st Leg., ch. 641, Sec. 3, eff. Sept. 1, 1991. Amended by Acts 1990, 71st Leg., 6th C.S., ch. 10, art. 2, Sec. 33, eff. Sept. 6, 1990.

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

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