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Texas Tax Code - TAX § 171.055. Exemption--Open-End Investment Company

Current as of January 01, 2024 | Updated by Findlaw Staff

An open-end investment company, as defined by the Investment Company Act of 1940 (15 U.S.C. Section 80a-1 et seq.), that is subject to that Act and that is registered under The Securities Act (Title 12, Government Code) is exempted from the franchise tax.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 171.055. Exemption--Open-End Investment Company - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-171-055/

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