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Tex. Tax Code § 171.088

EXEMPTION--NONCORPORATE ENTITY ELIGIBLE FOR CERTAIN EXEMPTIONS

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 171.088, EXEMPTION--NONCORPORATE ENTITY ELIGIBLE FOR CERTAIN EXEMPTIONS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575509
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An entity that is not a corporation but that, because of its activities, would qualify for a specific exemption under this subchapter if it were a corporation, qualifies for the exemption and is exempt from the tax in the same manner and under the same conditions as a corporation.