{"data":{"id":"us-tx/tex.-tax-code-171.085","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.085","heading":"EXEMPTION; RECYCLING OPERATION.","body":"A corporation engaged solely in the business of recycling sludge, as defined by Section 361.003, Solid Waste Disposal Act (Chapter 361, Health and Safety Code), is exempted from the franchise tax.\nAdded by Acts 1989, 71st Leg., ch. 641, Sec. 3, eff. Sept. 1, 1991. Amended by Acts 1990, 71st Leg., 6th C.S., ch. 10, art. 2, Sec. 33, eff. Sept. 6, 1990.","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#171.085","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"4ffa293acfc388a771d3458217c5d1bae7b20fb0fcf76fb6f2303c63d486aa23","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.084","next":"us-tx/tex.-tax-code-171.086"},"notice":"GroundRules: Original legal text. Not legal advice."}