Tex. Bus. Org. Code § 251.451
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
A cooperative association organized under this chapter is exempt from the franchise tax and license fees imposed by the state or a political subdivision of the state, except that a cooperative association is exempt from the franchise tax imposed by Chapter 171, Tax Code, only if the cooperative association is exempt under that chapter.
Tex. Bus. Org. Code § 251.451