FRANCHISE TAXES.

Tex. BUS. ORGS Code § 23.106.
in effect
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A corporation formed under this subchapter is not subject to or required to pay a franchise tax, except that a corporation is exempt from the franchise tax imposed by Chapter 171 , Tax Code, only if the corporation is exempted by that chapter.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/28/2026

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