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Texas Business Organizations Code - Section 251.451. Exemption From Taxes

Legal Research Home > Texas Lawyer > Business Organizations Code > Texas Business Organizations Code - Section 251.451. Exemption From Taxes

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§ 251.451. EXEMPTION FROM TAXES. A cooperative association organized under this chapter is exempt from the franchise tax and license fees imposed by the state or a political subdivision of the state, except that a cooperative association is exempt from the franchise tax imposed by Chapter 171, Tax Code, only if the cooperative association is exempt under that chapter. Acts 2003, 78th Leg., ch. 182, § 1, eff. Jan. 1, 2006.

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Last modified: August 11, 2007