EXEMPTION--FARMERS' COOPERATIVE SOCIETY.

Tex. TAX Code § 171.071.
in effect
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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.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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