Texas Tax Code
§ 171.083 — EXEMPTION--EMERGENCY MEDICAL SERVICE CORPORATION
TX § 171.083Title 2. STATE TAXATION · Part F. FRANCHISE TAX; CREDITS · Ch. 171. FRANCHISE TAX · Art. B. EXEMPTIONS
Statute text
View on sourceA nonprofit corporation that is organized for the sole purpose of and engages exclusively in providing emergency medical services, including rescue and ambulance services, is exempted from the franchise tax.
Legislative history
Acts 1981, 67th Leg., p. 2785, ch. 752, Sec. 14, eff. May 1, 1982.