Tex. Tax Code § 11.33 · Subchapter B. EXEMPTIONS
RAW COCOA AND GREEN COFFEE HELD IN HARRIS COUNTY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person is entitled to an exemption from taxation of raw cocoa and green coffee that the person holds in Harris County.
(b) An exemption granted under this section, once allowed, need not be claimed in subsequent years, and the exemption applies to all raw cocoa and green coffee the person holds until the cocoa's or the coffee's qualification for the exemption changes. The chief appraiser may, however, require a person who holds raw cocoa or green coffee for which an exemption in a prior year has been granted to file a new application to confirm the cocoa's or the coffee's current qualification for the exemption by delivering a written notice that a new application is required, accompanied by an appropriate application form, to the person.
Notes and commentary — not statutory text
History
Added by Acts 2001, 77th Leg., ch. 961, Sec. 1, eff. Jan. 1, 2002.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.11.htm
- Text hash
- sha256 de71ee17414196c3d00ba6383611e48067f38a22a475a7d8898ce5970ea45339
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.