Texas Tax Code

§ 171.0525 — EXEMPTION--CERTAIN INSURANCE COMPANIES

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

TX § 171.0525Title 2. STATE TAXATION · Part F. FRANCHISE TAX; CREDITS · Ch. 171. FRANCHISE TAX · Art. B. EXEMPTIONS

A corporation that is a farm mutual insurance company, local mutual aid association, or burial association is exempted from the franchise tax.

Legislative history

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 23, eff. April 1, 2005.