Sec. 171.9201. DEFINITION. In this subchapter, "public or private institution of higher education" means: (1) an institution of higher education, as defined by Section 61.003, Education Code; or (2) a private or independent institution of higher education, as defined by Section 61.003, Education Code. Added by Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206), Sec. 1, eff. January 1, 2026.
Definition
Tex. Tax Code § 171.9201, under Franchise Tax.
Tex. Tax Code § 171.9201