{"data":{"id":"us-tx/tex.-tax-code-171.060","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.060","heading":"EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR AGRICULTURAL PURPOSES.","body":"A nonprofit corporation organized to hold agricultural fairs and encourage agricultural pursuits is exempted from the franchise tax.\nActs 1981, 67th Leg., p. 1694, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE F. FRANCHISE TAX; CREDITS","CHAPTER 171. FRANCHISE TAX","SUBCHAPTER B. EXEMPTIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.171.htm#171.060","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"b2dc2ba9682b3f864f6227687cea4b42b1b62e6897173a94578d1e90fa5fc941","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.059","next":"us-tx/tex.-tax-code-171.061"},"notice":"GroundRules: Original legal text. Not legal advice."}