{"data":{"id":"us-tx/tex.-tax-code-171.083","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.083","heading":"EXEMPTION--EMERGENCY MEDICAL SERVICE CORPORATION.","body":"A nonprofit corporation that is organized for the sole purpose of and engages exclusively in providing emergency medical services, including rescue and ambulance services, is exempted from the franchise tax.\nActs 1981, 67th Leg., p. 2785, ch. 752, Sec. 14, eff. May 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#171.083","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"8ec216fb2d7f1c2cd061d41186b895a455fe7caa747c1fc2911d16d7c859b3b6","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.082","next":"us-tx/tex.-tax-code-171.084"},"notice":"GroundRules: Original legal text. Not legal advice."}