{"data":{"id":"us-tx/tex.-utilities-code-41.161","jurisdiction":"us-tx","citation":"Tex. Utilities Code § 41.161","heading":"TAX EXEMPTION.","body":"Transactions involving the transfer and ownership of securitized property and the receipt of securitized charges are exempt from state and local income, sales, franchise, gross receipts, and other taxes or similar charges.\nAdded by Acts 2021, 87th Leg., R.S., Ch. 950 (S.B. 1580), Sec. 1, eff. June 18, 2021.","path":["UTILITIES CODE","TITLE 2. PUBLIC UTILITY REGULATORY ACT","SUBTITLE B. ELECTRIC UTILITIES","CHAPTER 41. ELECTRIC COOPERATIVES AND COMPETITION","SUBCHAPTER D. MARKET PARTICIPATION AND SECURITIZATION"],"source_url":"https://statutes.capitol.texas.gov/Docs/UT/htm/UT.41.htm#41.161","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:45Z","sha256":"c4b5155e0bd736468a3620e0150d1a7515e55999999870de243600a3f51cd89a","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-utilities-code-41.160","next":"us-tx/tex.-utilities-code-41.162"},"notice":"GroundRules: Original legal text. Not legal advice."}