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TITLE 34 | PUBLIC FINANCE |
PART 1 | COMPTROLLER OF PUBLIC ACCOUNTS |
CHAPTER 3 | TAX ADMINISTRATION |
SUBCHAPTER E | MISCELLANEOUS TAXES BASED ON GROSS RECEIPTS |
RULE §3.52 | Concerns Exempt from Tax--Gas, Electric Light, Power, or Water Works |
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. |