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

Tex. Utilities Code § 162.062: 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 162. TELEPHONE COOPERATIVE CORPORATIONS
SUBCHAPTER B. CREATION AND OPERATION OF TELEPHONE COOPERATIVES

A telephone cooperative doing business in this state 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

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