Tex. Tax Code § 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.