{"data":{"id":"us-tx/tex.-insurance-code-885.003","jurisdiction":"us-tx","citation":"Tex. Insurance Code § 885.003","heading":"EXEMPTION FROM TAXATION.","body":"(a) A fraternal benefit society organized or holding a certificate of authority under this chapter, including the former Chapter 10 of this code and Chapter 8, Title 78, Revised Statutes, is a charitable and benevolent institution. Except as provided by Subsection (b), all funds of a fraternal benefit society described by this subsection are exempt from any state, county, district, municipal, or school tax, including an occupation tax.\n(b) Real estate or office equipment used for a purpose other than a lodge purpose is subject to taxation.\nAdded by Acts 2001, 77th Leg., ch. 1419, Sec. 1, eff. June 1, 2003.","path":["INSURANCE CODE","TITLE 6. ORGANIZATION OF INSURERS AND RELATED ENTITIES","SUBTITLE E. MUTUAL AND FRATERNAL COMPANIES AND RELATED ENTITIES","CHAPTER 885. FRATERNAL BENEFIT SOCIETIES","SUBCHAPTER A. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/IN/htm/IN.885.htm#885.003","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:21Z","sha256":"ef6fb0fd56c0eb7eac7a90c63cb82b6f266589e812d906e77fa7dbc3c6e6d4ff","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-insurance-code-885.002","next":"us-tx/tex.-insurance-code-885.004"},"notice":"GroundRules: Original legal text. Not legal advice."}