Texas Administrative Code (Last Updated: March 27,2024) |
TITLE 34. PUBLIC FINANCE |
PART 1. COMPTROLLER OF PUBLIC ACCOUNTS |
CHAPTER 3. TAX ADMINISTRATION |
SUBCHAPTER E. MISCELLANEOUS TAXES BASED ON GROSS RECEIPTS |
SECTION 3.52. Concerns Exempt from Tax--Gas, Electric Light, Power, or Water Works
Latest version.
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Concerns organized under the Electric Cooperative Corporation Act are not liable for the tax levied by the Texas Tax Code, §182.022.
Source Note: The provisions of this §3.52 adopted to be effective January 1, 1976.