Texas Statutes
§ 171.088 — EXEMPTION--NONCORPORATE ENTITY ELIGIBLE FOR CERTAIN EXEMPTIONS.
Texas § 171.088
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Code TXTax Code
This text of Texas § 171.088 (EXEMPTION--NONCORPORATE ENTITY ELIGIBLE FOR CERTAIN EXEMPTIONS.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 171.088 (2026).
Text
Sec. 171.088. EXEMPTION--NONCORPORATE ENTITY ELIGIBLE FOR CERTAIN EXEMPTIONS. An entity that is not a corporation but that, because of its activities, would qualify for a specific exemption under this subchapter if it were a corporation, qualifies for the exemption and is exempt from the tax in the same manner and under the same conditions as a corporation.
SUBCHAPTER C. DETERMINATION OF TAXABLE MARGIN; ALLOCATION AND APPORTIONMENT
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Legislative History
Added by Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 4, eff. January 1, 2008.
Nearby Sections
15
§ 171.0001
GENERAL DEFINITIONS.§ 171.0002
DEFINITION OF TAXABLE ENTITY.§ 171.0003
DEFINITION OF PASSIVE ENTITY.§ 171.001
TAX IMPOSED.§ 171.0011
ADDITIONAL TAX.§ 171.002
RATES; COMPUTATION OF TAX.§ 171.052
CERTAIN CORPORATIONS.§ 171.0525
EXEMPTION--CERTAIN INSURANCE COMPANIES.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 171.088, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/171.088.