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Tex. Tax Code § 171.075

EXEMPTION--COOPERATIVE ASSOCIATION

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 171.075, EXEMPTION--COOPERATIVE ASSOCIATION, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575497
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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.