Sec. 171.088. EXEMPTION--NONCORPORATE ENTITY ELIGIBLE FOR CERTAIN EXEMPTIONS. An entity that is not a corporation but that, because of its activities, would qualify for a specific exemption under this subchapter if it were a corporation, qualifies for the exemption and is exempt from the tax in the same manner and under the same conditions as a corporation.
Added by Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 4, eff. January 1, 2008.
Structure Texas Statutes
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 171.066. Exemption--Nonprofit Corporation Involved With City Natural Gas Facility
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 171.088. Exemption--Noncorporate Entity Eligible for Certain Exemptions