Sec. 78.101. DEFINITIONS. In this subchapter:
(1) "Emergency response" means a response involving fire protection or prevention, rescue, emergency medical, or hazardous material response services.
(2) "Volunteer fire department" means a nonprofit organization that is:
(A) operated by its members;
(B) exempt from the state sales tax under Section 151.310, Tax Code, or the state franchise tax under Section 171.083, Tax Code; and
(C) organized to provide an emergency response.
(3) "Volunteer fire fighter" means a member of a volunteer fire department.
Added by Acts 2003, 78th Leg., ch. 204, Sec. 19.02, eff. Sept. 1, 2003.
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