Texas Tax Code § 171.075 Exemption--cooperative Association

Sec. 171.075. EXEMPTION--COOPERATIVE ASSOCIATION. A cooperative association incorporated under Subchapter B, Chapter 301, Health and Safety Code, or under the Cooperative Association Act (Article 1396--50.01, Vernon's Texas Civil Statutes) is exempted from the franchise tax.

Acts 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 14, Sec. 284(29), eff. Sept. 1, 1991.

Section: Previous  171.068  171.069  171.070  171.071  171.072  171.073  171.074  171.075  171.076  171.077  171.079  171.080  171.081  171.082  171.083  Next

Last modified: September 28, 2016