{"data":{"id":"us-tx/tex.-tax-code-171.075","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.075","heading":"EXEMPTION--COOPERATIVE ASSOCIATION.","body":"A cooperative association incorporated under Subchapter B, Chapter 301, Health and Safety Code, or under the Cooperative Association Act (Article 1396--50.01, Vernon's Texas Civil Statutes) is exempted from the franchise tax.\nActs 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 14, Sec. 284(29), eff. Sept. 1, 1991.","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#171.075","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"503bcd613c7fcf493066da4495a4c2482f2ab19cd9a9c187166fb032a6789d61","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.074","next":"us-tx/tex.-tax-code-171.076"},"notice":"GroundRules: Original legal text. Not legal advice."}