Tex. Utilities Code § 161.062: EXEMPTION FROM EXCISE TAXES.
Where this section sits in the code
- UTILITIES CODE
- TITLE 4. DELIVERY OF UTILITY SERVICES
- SUBTITLE A. UTILITY CORPORATIONS AND OTHER PROVIDERS
- CHAPTER 161. ELECTRIC COOPERATIVE CORPORATIONS
- SUBCHAPTER B. CREATION AND OPERATION OF ELECTRIC COOPERATIVES
An electric cooperative is exempt from all excise taxes but is exempt from the franchise tax imposed by Chapter 171, Tax Code, only if the cooperative is exempted by that chapter.
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.
Collected 2026-08-27T01:47:45Z. Source file · JSON