2025 Texas Statutes
Utilities Code
Title 2 - Public Utility Regulatory Act
Subtitle B - Electric Utilities
Chapter 41 - Electric Cooperatives and Competition
Subchapter D. Market Participation and Securitization
Section 41.161. Tax Exemption

Universal Citation:
TX Util § 41.161 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Sec. 41.161. TAX EXEMPTION. Transactions involving the transfer and ownership of securitized property and the receipt of securitized charges are exempt from state and local income, sales, franchise, gross receipts, and other taxes or similar charges.

Added by Acts 2021, 87th Leg., R.S., Ch. 950 (S.B. 1580), Sec. 1, eff. June 18, 2021.

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