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Tex. Tax Code § 171.071

EXEMPTION--FARMERS' COOPERATIVE SOCIETY

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 171.071, EXEMPTION--FARMERS' COOPERATIVE SOCIETY, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575493
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A cooperative that is either a farmers' cooperative society incorporated under Chapter 51, Agriculture Code, or a cooperative whose single member is a farmers' cooperative described in Section 521(b)(1), Internal Revenue Code, that has at least 500 farmer-fruit grower members, is exempted from the franchise tax.