{"data":{"id":"us-tx/tex.-tax-code-171.077","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.077","heading":"EXEMPTION--CREDIT UNION.","body":"A credit union incorporated under Subtitle D, Title 3, Finance Code, is exempted from the franchise tax.\nActs 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 62, Sec. 7.93, eff. Sept. 1, 1999.","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#171.077","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"f763d4e1cac65abb739ad25e677e03921b61fc578ca5ac57f395b5132e91cc82","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.076","next":"us-tx/tex.-tax-code-171.079"},"notice":"GroundRules: Original legal text. Not legal advice."}