Texas Tax Code

§ 171.077 — EXEMPTION--CREDIT UNION

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

TX § 171.077Title 2. STATE TAXATION · Part F. FRANCHISE TAX; CREDITS · Ch. 171. FRANCHISE TAX · Art. B. EXEMPTIONS

A credit union incorporated under Subtitle D, Title 3, Finance Code, is exempted from the franchise tax.

Legislative history

Acts 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 62, Sec. 7.93, eff. Sept. 1, 1999.