{"data":{"id":"us-tx/tex.-tax-code-171.066","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.066","heading":"EXEMPTION--NONPROFIT CORPORATION INVOLVED WITH CITY NATURAL GAS FACILITY.","body":"A nonprofit corporation organized to construct, acquire, own, lease, or operate a natural gas facility in behalf and for the benefit of a city or residents of a city is exempted from the franchise tax.\nActs 1981, 67th Leg., p. 1695, 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#171.066","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"6dacd91e6e51daacac9e766f4db4bb985d067936abf160bcbb8947e7ffa5f8e0","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.065","next":"us-tx/tex.-tax-code-171.067"},"notice":"GroundRules: Original legal text. Not legal advice."}