Texas Administrative Code
|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.|