Texas Statutes
Subchapter B. Exemptions
Section 171.083. Exemption--Emergency Medical Service Corporation

Sec. 171.083. EXEMPTION--EMERGENCY MEDICAL SERVICE CORPORATION. A nonprofit corporation that is organized for the sole purpose of and engages exclusively in providing emergency medical services, including rescue and ambulance services, is exempted from the franchise tax.
Acts 1981, 67th Leg., p. 2785, ch. 752, Sec. 14, eff. May 1, 1982.

Structure Texas Statutes

Texas Statutes

Tax Code

Title 2 - State Taxation

Subtitle F - Franchise Tax

Chapter 171 - Franchise Tax

Subchapter B. Exemptions

Section 171.051. Application for Exemption; Effective Date

Section 171.052. Certain Corporations

Section 171.0525. Exemption--Certain Insurance Companies

Section 171.053. Exemption--Railway Terminal Corporation

Section 171.055. Exemption--Open-End Investment Company

Section 171.056. Exemption--Corporation With Business Interest in Solar Energy Devices

Section 171.057. Exemption--Nonprofit Corporation Organized to Promote County, City, or Another Area

Section 171.058. Exemption--Nonprofit Corporation Organized for Religious Purposes

Section 171.059. Exemption--Nonprofit Corporation Organized to Provide Burial Places

Section 171.060. Exemption--Nonprofit Corporation Organized for Agricultural Purposes

Section 171.061. Exemption--Nonprofit Corporation Organized for Educational Purposes

Section 171.062. Exemption--Nonprofit Corporation Organized for Public Charity

Section 171.063. Exemption-Nonprofit Corporation Exempt From Federal Income Tax

Section 171.064. Exemption--Nonprofit Corporation Organized for Conservation Purposes

Section 171.065. Exemption--Nonprofit Corporation Organized to Provide Water Supply or Sewer Services

Section 171.066. Exemption--Nonprofit Corporation Involved With City Natural Gas Facility

Section 171.067. Exemption--Nonprofit Corporation Organized to Provide Convalescent Homes for Elderly

Section 171.068. Exemption--Nonprofit Corporation Organized to Provide Cooperative Housing

Section 171.069. Exemption--Marketing Associations

Section 171.070. Exemption--Lodges

Section 171.071. Exemption--Farmers' Cooperative Society

Section 171.072. Exemption--Housing Finance Corporation

Section 171.073. Exemption--Hospital Laundry Cooperative Association

Section 171.074. Exemption--Development Corporation

Section 171.075. Exemption--Cooperative Association

Section 171.076. Exemption--Cooperative Credit Association

Section 171.077. Exemption--Credit Union

Section 171.079. Exemption--Electric Cooperative Corporation

Section 171.080. Exemption--Telephone Cooperative Corporations

Section 171.081. Exemption--Corporation Exempt by Another Law

Section 171.082. Exemption--Certain Homeowners' Associations

Section 171.083. Exemption--Emergency Medical Service Corporation

Section 171.084. Exemption--Certain Trade Show Participants

Section 171.085. Exemption; Recycling Operation

Section 171.086. Exemption: Political Subdivision Corporation

Section 171.087. Exemption--Nonprofit Corporation Organized for Student Loan Funds or Student Scholarship Purposes

Section 171.088. Exemption--Noncorporate Entity Eligible for Certain Exemptions