Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle F. FRANCHISE TAX |
Chapter 171. FRANCHISE TAX |
Subchapter B. EXEMPTIONS |
Sec. 171.083. EXEMPTION--EMERGENCY MEDICAL SERVICE CORPORATION
Latest version.
-
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.