Tex. Tax Code § 171.071
This is the official text of Tex. Tax Code § 171.071, part of Texas’s Tax Code — governs state and local taxation.
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§ 171.071. EXEMPTION--FARMERS' COOPERATIVE SOCIETY.
Official statutory text
A cooperative that is either a farmers' cooperative society incorporated under Chapter 51, Agriculture Code, or a cooperative whose single member is a farmers' cooperative described in Section 521(b)(1), Internal Revenue Code, that has at least 500 farmer-fruit grower members, is exempted from the franchise tax.
Status: in_force · Read it on the official government site
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