Tex. Tax Code § 171.080 — EXEMPTION--TELEPHONE COOPERATIVE CORPORATIONS

A telephone cooperative corporation incorporated under Chapter 162 , Utilities Code, is exempted from the franchise tax. Acts 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 62, Sec. 18.49, eff. Sept. 1, 1999.