Texas § TX.171.071 - EXEMPTION--FARMERS' COOPERATIVE SOCIETY
Full text of Texas The Texas Constitution § TX.171.071 — EXEMPTION--FARMERS' COOPERATIVE SOCIETY, with citation guidance and answers to common questions.
§ TX.171.071. EXEMPTION--FARMERS' COOPERATIVE SOCIETY
EXEMPTION--FARMERS' COOPERATIVE SOCIETY. 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. Acts 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 1002, Sec. 7, eff. Jan. 1, 1996. Amended by: Acts 2017, 85th Leg., R.S., Ch. 1104 (H.B. 3992 ), Sec. 1, eff. June 15, 2017.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.171.071
What does The Texas Constitution § TX.171.071 cover?
Section TX.171.071 ("EXEMPTION--FARMERS' COOPERATIVE SOCIETY") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.171.071?
A common citation format is "The Texas Constitution § TX.171.071" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.171.071 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.