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Texas Agriculture Code

§ 51.025 — EXEMPTION FROM FRANCHISE TAX

AG § 51.025Title 4. AGRICULTURAL ORGANIZATIONS · Ch. 51. FARMERS' COOPERATIVE SOCIETIES

Statute text

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A society is not required to pay any annual franchise tax, except that a society is exempt from the franchise tax imposed by Chapter 171, Tax Code, only if exempted by that chapter.

Legislative history

Acts 1981, 67th Leg., p. 1101, ch. 388, Sec. 1, eff. Sept. 1, 1981. Amended by Acts 1981, 67th Leg., p. 2785, ch. 752, Sec. 15(a), eff. Jan. 1, 1982.