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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3TAX ADMINISTRATION
SUBCHAPTER EMISCELLANEOUS TAXES BASED ON GROSS RECEIPTS
RULE §3.52Concerns 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.

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