Tex. Tax Code § 171.085 · Subchapter B. EXEMPTIONS
EXEMPTION; RECYCLING OPERATION.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
A corporation engaged solely in the business of recycling sludge, as defined by Section 361.003, Solid Waste Disposal Act (Chapter 361, Health and Safety Code), is exempted from the franchise tax.
Notes and commentary — not statutory text
History
Added by Acts 1989, 71st Leg., ch. 641, Sec. 3, eff. Sept. 1, 1991. Amended by Acts 1990, 71st Leg., 6th C.S., ch. 10, art. 2, Sec. 33, eff. Sept. 6, 1990.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.171.htm
- Text hash
- sha256 ca22f4b44fe7b8da6bcd704810a9fd30b4f73628289e85d182f4a99750a40ba8
- 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
This section cites
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