Tex. Tax Code § 182.027 — NO EXEMPTION

Notwithstanding anything to the contrary in Chapter 161 , Utilities Code, this subchapter applies to a retail electric provider as defined in Section 31.002 (17), Utilities Code, that is owned, operated, or controlled by an electric cooperative. Added by Acts 1999, 76th Leg., ch. 405, Sec. 57, eff. Sept. 1, 1999. SUBCHAPTER E. TAX COLLECTIONS AND BUSINESS PERMITS