Tax Code › Title 2 › Chapter 182 › Subchapter B

Texas Tax Code § 182.027

No Exemption

Miscellaneous Gross Receipts Taxes · Utility Companies

Notwithstanding anything to the contrary in Chapter 161, Utilities Code, this subchapter applies to a retail electric provider as defined in Section 31.002(17), Utilities Code, that is owned, operated, or controlled by an electric cooperative.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 1999, 76th Leg., ch. 405, Sec. 57, eff. Sept. 1, 1999.

Other codes referenced

Util. § 31.002