{"_metadata":{"citation_format":"Co-op Atlas (2026). \"Texas Statutory Coverage & Gap Profile\" Southern Edition 2026. https://coopatlas.org/states/tx","data_source":"cache","edition":"southern_2026","generated_at":"2026-06-11T08:30:53.116572Z","output_type":"state_coverage_profile","state_code":"TX","statute_type_filter":null},"coverage":{"addressed":256,"addressed_pct":70.3,"gap_pct":29.7,"not_addressed":108,"partial":0,"partial_pct":0.0,"total_questions":364},"gaps":[{"question":"Worker Members","question_key":"membership.worker_members","topic":"Membership"},{"question":"Non-Patron Members","question_key":"membership.nonpatron_members","topic":"Membership"},{"question":"Nonmember Interests","question_key":"membership.nonmember_interests","topic":"Membership"},{"question":"Fostering Membership","question_key":"membership.fostering_membership","topic":"Membership"},{"question":"Non-Patron Equity","question_key":"membership.nonpatron_equity","topic":"Membership"},{"question":"Nonmember Rights","question_key":"membership.nonmember_rights","topic":"Membership"},{"question":"Derivative Suit","question_key":"membership.derivative_suit","topic":"Membership"},{"question":"Liability Limitation","question_key":"membership.liability_limitation","topic":"Membership"},{"question":"Records Inspection","question_key":"membership.records_inspection","topic":"Membership"},{"question":"Special Directors","question_key":"board.special_directors","topic":"Board of Directors"},{"question":"Director Voting Restrictions","question_key":"board.director_voting_restrictions","topic":"Board of Directors"},{"question":"Director Remuneration","question_key":"board.director_remuneration","topic":"Board of Directors"},{"question":"Director Reimbursement","question_key":"board.director_reimbursement","topic":"Board of Directors"},{"question":"Director Insurance","question_key":"board.director_insurance","topic":"Board of Directors"},{"question":"Quorum Requirements","question_key":"board.quorum_requirements","topic":"Board of Directors"},{"question":"Officer Qualifications","question_key":"officers.officer_qualifications","topic":"Officers"},{"question":"Bank Treasurer","question_key":"officers.bank_treasurer","topic":"Officers"},{"question":"Bonding. Briefly describe any bonding requirements for officers","question_key":"officers.bonding","topic":"Officers"},{"question":"Selection. Briefly describe any provisions stating how officers are selected","question_key":"officers.selection","topic":"Officers"},{"question":"Compensation","question_key":"officers.compensation","topic":"Officers"},{"question":"Responsibilities","question_key":"officers.responsibilities","topic":"Officers"},{"question":"Patronage Voting Exceptions","question_key":"voting.patronage_voting_exceptions","topic":"Voting Rights"},{"question":"Proxy Voting","question_key":"voting.proxy_voting","topic":"Voting Rights"},{"question":"Liens. 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Briefly describe any general statutory statement regarding the contents of the bylaws","question_key":"bylaws.contents","topic":"Bylaws"},{"question":"Member Admission","question_key":"bylaws.member_admission","topic":"Bylaws"},{"question":"Fees, Service Charges","question_key":"bylaws.fees_service_charges","topic":"Bylaws"},{"question":"Membership Suspension or Cessation","question_key":"bylaws.membership_suspension_or_cessation","topic":"Bylaws"},{"question":"Annual Meetings","question_key":"bylaws.annual_meetings","topic":"Bylaws"},{"question":"Special Meetings","question_key":"bylaws.special_meetings","topic":"Bylaws"},{"question":"Mailing and Proxies","question_key":"bylaws.mailing_and_proxies","topic":"Bylaws"},{"question":"Videoconferences","question_key":"bylaws.videoconferences","topic":"Bylaws"},{"question":"District Elections","question_key":"bylaws.district_elections","topic":"Bylaws"},{"question":"Director Qualifications","question_key":"bylaws.director_qualifications","topic":"Bylaws"},{"question":"Director Duties","question_key":"bylaws.director_duties","topic":"Bylaws"},{"question":"Director's Quorum","question_key":"bylaws.directors_quorum","topic":"Bylaws"},{"question":"Board Committees","question_key":"bylaws.board_committees","topic":"Bylaws"},{"question":"Officer Qualifications, Duties","question_key":"bylaws.officer_qualifications_duties","topic":"Bylaws"},{"question":"Marketing Contracts","question_key":"bylaws.marketing_contracts","topic":"Bylaws"},{"question":"Net Margin Distributions","question_key":"bylaws.net_margin_distributions","topic":"Bylaws"},{"question":"Reserves. Briefly describe permitted or mandated bylaw provisions regarding investment of reserves","question_key":"bylaws.reserves","topic":"Bylaws"},{"question":"Stock Ownership Limits","question_key":"bylaws.stock_ownership_limits","topic":"Bylaws"},{"question":"Stock/Membership Restrictions","question_key":"bylaws.stockmembership_restrictions","topic":"Bylaws"},{"question":"Bylaw Violations","question_key":"bylaws.bylaw_violations","topic":"Bylaws"},{"question":"Miscellaneous Bylaws","question_key":"bylaws.miscellaneous_bylaws","topic":"Bylaws"},{"question":"Nonstock Authorized","question_key":"capital.nonstock_authorized","topic":"Capital Structure"},{"question":"Previous Contribution Revaluations","question_key":"capital.previous_contribution_revaluations","topic":"Capital Structure"},{"question":"Member Stock Transfer Limitations","question_key":"capital.member_stock_transfer_limitations","topic":"Capital Structure"},{"question":"Member Voting Regarding Stock","question_key":"capital.member_voting_regarding_stock","topic":"Capital Structure"},{"question":"Holding Restrictions","question_key":"capital.holding_restrictions","topic":"Capital Structure"},{"question":"Limit on Preferred Stock Interest or Dividends","question_key":"capital.limit_on_preferred_stock_interest_or_div","topic":"Capital Structure"},{"question":"Reserve Investment Restrictions","question_key":"capital.reserve_investment_restrictions","topic":"Capital Structure"},{"question":"Cooperative\u00a0Ownership of Other Cooperatives","question_key":"capital.cooperative_ownership_of_other_cooperati","topic":"Capital Structure"},{"question":"Bank Ownership","question_key":"capital.bank_ownership","topic":"Capital Structure"},{"question":"Shareholder Preemptive Stock Purchase","question_key":"capital.shareholder_preemptive_stock_purchase","topic":"Capital Structure"},{"question":"Non-Patron Contracts","question_key":"patronage.nonpatron_contracts","topic":"Patronage & Distributions"},{"question":"Contracts Between Cooperative and Directors or Officers","question_key":"fiduciary.contracts_between_cooperative_and_direct","topic":"Fiduciary Duties"},{"question":"Director Approval of Compensation","question_key":"fiduciary.director_approval_of_compensation","topic":"Fiduciary Duties"},{"question":"Conflict of Interest","question_key":"fiduciary.conflict_of_interest","topic":"Fiduciary Duties"},{"question":"Duty of Obedience","question_key":"fiduciary.duty_of_obedience","topic":"Fiduciary Duties"},{"question":"Derivative Actions, Statute of Limitations","question_key":"fiduciary.derivative_actions_statute_of_limitation","topic":"Fiduciary Duties"},{"question":"Abandonment","question_key":"merger.abandonment","topic":"Merger & Consolidation"},{"question":"Dissenting Member Rights","question_key":"merger.dissenting_member_rights","topic":"Merger & Consolidation"},{"question":"Indivisible Reserve Distribution","question_key":"dissolution.indivisible_reserve_distribution","topic":"Dissolution"},{"question":"Coopertives Defined in Statute","question_key":"definitions.coopertives_defined_in_statute","topic":"Definitions"},{"question":"Agricultural Cooperative Definition","question_key":"definitions.agricultural_cooperative_definition","topic":"Definitions"},{"question":"Worker Cooperative Definition","question_key":"definitions.worker_cooperative_definition","topic":"Definitions"},{"question":"Other Cooperative Definitions","question_key":"definitions.other_cooperative_definitions","topic":"Definitions"},{"question":"Agricultural Product Definitions","question_key":"definitions.agricultural_product_definitions","topic":"Definitions"},{"question":"Other Definitions","question_key":"definitions.other_definitions","topic":"Definitions"},{"question":"Conflict of Laws","question_key":"purpose.conflict_of_laws","topic":"Purpose & Objectives"},{"question":"\"Nonprofit\" Nature of Cooperative","question_key":"purpose.nonprofit_nature_of_cooperative","topic":"Purpose & Objectives"},{"question":"Exceeding Legal Purpose (Ultra Vires)","question_key":"purpose.exceeding_legal_purpose_ultra_vires","topic":"Purpose & Objectives"},{"question":"Inquiry on Cooperative's Legitimacy (Quo Warranto Proceeding)","question_key":"purpose.inquiry_on_cooperatives_legitimacy_quo_w","topic":"Purpose & Objectives"},{"question":"Conflicts With General Corporate Law","question_key":"tax.conflicts_with_general_corporate_law","topic":"State Tax & Other Laws"},{"question":"Laws Incorporated by Reference","question_key":"tax.laws_incorporated_by_reference","topic":"State Tax & Other Laws"},{"question":"Miscellaneous Non-Tax","question_key":"tax.miscellaneous_nontax","topic":"State Tax & Other Laws"},{"question":"Cooperative Income Tax","question_key":"tax.cooperative_income_tax","topic":"State Tax & Other Laws"},{"question":"Franchise Tax","question_key":"tax.franchise_tax","topic":"State Tax & Other Laws"},{"question":"Sales Tax. 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Laws"}],"state":{"code":"TX","name":"Texas"},"statutes":[{"name":"TX-cooperative-associations","section_count":36,"statute_id":"TX-cooperative-associations","title":"Cooperative Associations","type":"unincorporated_associations"},{"name":"TX-cooperative-marketing-associations","section_count":45,"statute_id":"TX-cooperative-marketing-associations","title":"Cooperative Marketing Associations","type":"agricultural"},{"name":"TX-electric-cooperatives-and-competition","section_count":34,"statute_id":"TX-electric-cooperatives-and-competition","title":"Electric Cooperatives and Competition","type":"utility"},{"name":"TX-farm-and-county-mutual-insurance-companies","section_count":38,"statute_id":"TX-farm-and-county-mutual-insurance-companies","title":"Farm and County Mutual Insurance Companies","type":"agricultural"},{"name":"TX-texas-credit-union-act","section_count":219,"statute_id":"TX-texas-credit-union-act","title":"Texas Credit Union 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Is a statement of par value required or permitted in the articles?","question_key":"articles.par_value","status":"yes"},{"label":"Classes of Stock","question_key":"articles.classes_of_stock","status":"yes"},{"label":"Par Value of Classes of Stock","question_key":"articles.par_value_of_classes_of_stock","status":"yes"},{"label":"Stock Acquisition and Recall","question_key":"articles.stock_acquisition_and_recall","status":"yes"},{"label":"Distributions and Apportionments","question_key":"articles.distributions_and_apportionments","status":"not_addressed"},{"label":"Capital Accounts","question_key":"articles.capital_accounts","status":"yes"},{"label":"Asset Distribution on Liquidation","question_key":"articles.asset_distribution_on_liquidation","status":"yes"},{"label":"Amendment Initiation","question_key":"articles.amendment_initiation","status":"yes"},{"label":"Amendment Notice","question_key":"articles.amendment_notice","status":"yes"},{"label":"Amendment Timing","question_key":"articles.amendment_timing","status":"yes"},{"label":"Quorum Requirements","question_key":"articles.quorum_requirements","status":"yes"},{"label":"Voting Members","question_key":"articles.voting_members","status":"yes"},{"label":"Board Authority","question_key":"articles.board_authority","status":"not_addressed"},{"label":"Filing of Amendments","question_key":"articles.filing_of_amendments","status":"yes"},{"label":"Restrictions on Amendments","question_key":"articles.restrictions_on_amendments","status":"yes"},{"label":"Miscellaneous","question_key":"articles.miscellaneous","status":"yes"}],"topic_id":9,"total":34},{"addressed":17,"label":"Bylaws","not_addressed":23,"partial":0,"questions":[{"label":"Bylaw Requirement","question_key":"bylaws.bylaw_requirement","status":"yes"},{"label":"Adoption Time Requirements","question_key":"bylaws.adoption_time_requirements","status":"yes"},{"label":"Adoption Margin","question_key":"bylaws.adoption_margin","status":"yes"},{"label":"Who May Adopt","question_key":"bylaws.who_may_adopt","status":"yes"},{"label":"Filing. Briefly describe any requirements regarding filing and or where bylaws must be kept","question_key":"bylaws.filing","status":"not_addressed"},{"label":"Purposes. Briefly describe any statutory statements regarding the purpose of the bylaws","question_key":"bylaws.purposes","status":"not_addressed"},{"label":"Contents. Briefly describe any general statutory statement regarding the contents of the bylaws","question_key":"bylaws.contents","status":"not_addressed"},{"label":"Member Admission","question_key":"bylaws.member_admission","status":"not_addressed"},{"label":"Membership Rights","question_key":"bylaws.membership_rights","status":"yes"},{"label":"Fees, Service Charges","question_key":"bylaws.fees_service_charges","status":"not_addressed"},{"label":"Membership Suspension or Cessation","question_key":"bylaws.membership_suspension_or_cessation","status":"not_addressed"},{"label":"Membership Termination Interests","question_key":"bylaws.membership_termination_interests","status":"yes"},{"label":"Meeting Requirements","question_key":"bylaws.meeting_requirements","status":"yes"},{"label":"Annual Meetings","question_key":"bylaws.annual_meetings","status":"not_addressed"},{"label":"Special Meetings","question_key":"bylaws.special_meetings","status":"not_addressed"},{"label":"Meeting Location","question_key":"bylaws.meeting_location","status":"yes"},{"label":"Quorum. Describe briefly bylaw provisions permitted or mandated regarding quorum requirements","question_key":"bylaws.quorum","status":"yes"},{"label":"Mailing and Proxies","question_key":"bylaws.mailing_and_proxies","status":"not_addressed"},{"label":"Videoconferences","question_key":"bylaws.videoconferences","status":"not_addressed"},{"label":"District Elections","question_key":"bylaws.district_elections","status":"not_addressed"},{"label":"Director Qualifications","question_key":"bylaws.director_qualifications","status":"not_addressed"},{"label":"Special Interest Directors","question_key":"bylaws.special_interest_directors","status":"yes"},{"label":"Director Duties","question_key":"bylaws.director_duties","status":"not_addressed"},{"label":"Term of Office","question_key":"bylaws.term_of_office","status":"yes"},{"label":"Director's Quorum","question_key":"bylaws.directors_quorum","status":"not_addressed"},{"label":"Board Committees","question_key":"bylaws.board_committees","status":"not_addressed"},{"label":"Officer Qualifications, Duties","question_key":"bylaws.officer_qualifications_duties","status":"not_addressed"},{"label":"Service Charges","question_key":"bylaws.service_charges","status":"yes"},{"label":"Marketing Contracts","question_key":"bylaws.marketing_contracts","status":"not_addressed"},{"label":"Net Margin Distributions","question_key":"bylaws.net_margin_distributions","status":"not_addressed"},{"label":"Reserves. Briefly describe permitted or mandated bylaw provisions regarding investment of reserves","question_key":"bylaws.reserves","status":"not_addressed"},{"label":"Stock Ownership Limits","question_key":"bylaws.stock_ownership_limits","status":"not_addressed"},{"label":"Stock/Membership Restrictions","question_key":"bylaws.stockmembership_restrictions","status":"not_addressed"},{"label":"Stock Dividends","question_key":"bylaws.stock_dividends","status":"yes"},{"label":"Membership Cessation","question_key":"bylaws.membership_cessation","status":"yes"},{"label":"Membership Suspension","question_key":"bylaws.membership_suspension","status":"yes"},{"label":"Interests at Termination","question_key":"bylaws.interests_at_termination","status":"yes"},{"label":"Bylaw Amendments","question_key":"bylaws.bylaw_amendments","status":"yes"},{"label":"Bylaw Violations","question_key":"bylaws.bylaw_violations","status":"not_addressed"},{"label":"Miscellaneous 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Apportionment","question_key":"patronage.patronage_apportionment","status":"yes"},{"label":"Nonmember Apportionment","question_key":"patronage.nonmember_apportionment","status":"yes"},{"label":"Allocation Units","question_key":"patronage.allocation_units","status":"yes"},{"label":"Member Classes","question_key":"patronage.member_classes","status":"yes"},{"label":"Miscellaneous Methods of Apportionment","question_key":"patronage.miscellaneous_methods_of_apportionment","status":"yes"},{"label":"Rules on Payments","question_key":"patronage.rules_on_payments","status":"yes"},{"label":"Written Notice of Allocation","question_key":"patronage.written_notice_of_allocation","status":"yes"},{"label":"Per Unit Retain Allocation","question_key":"patronage.per_unit_retain_allocation","status":"yes"},{"label":"Nonmember Allocations","question_key":"patronage.nonmember_allocations","status":"yes"},{"label":"Unclaimed 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Payments","question_key":"fiduciary.cooperative_indemnification_or_payments","status":"yes"},{"label":"Insurance Coverage","question_key":"fiduciary.insurance_coverage","status":"yes"},{"label":"Derivative Actions, Statute of Limitations","question_key":"fiduciary.derivative_actions_statute_of_limitation","status":"not_addressed"},{"label":"Miscellaneous","question_key":"fiduciary.miscellaneous","status":"yes"}],"topic_id":14,"total":13},{"addressed":0,"label":"Indemnification","not_addressed":0,"partial":0,"questions":[],"topic_id":15,"total":0},{"addressed":9,"label":"Merger & Consolidation","not_addressed":2,"partial":0,"questions":[{"label":"Mergers and Consolidations","question_key":"merger.mergers_and_consolidations","status":"yes"},{"label":"Procedures","question_key":"merger.procedures","status":"yes"},{"label":"Plan Contents","question_key":"merger.plan_contents","status":"yes"},{"label":"Member Approval","question_key":"merger.member_approval","status":"yes"},{"label":"Abandonment","question_key":"merger.abandonment","status":"not_addressed"},{"label":"Articles of Merger or Consolidation","question_key":"merger.articles_of_merger_or_consolidation","status":"yes"},{"label":"Filing Requirements","question_key":"merger.filing_requirements","status":"yes"},{"label":"Merger/Consolidation Result","question_key":"merger.mergerconsolidation_result","status":"yes"},{"label":"Dissenting Member Rights","question_key":"merger.dissenting_member_rights","status":"not_addressed"},{"label":"Subsidiary Formation","question_key":"merger.subsidiary_formation","status":"yes"},{"label":"Miscellaneous","question_key":"merger.miscellaneous","status":"yes"}],"topic_id":16,"total":11},{"addressed":12,"label":"Dissolution","not_addressed":1,"partial":0,"questions":[{"label":"Asset Disposition","question_key":"dissolution.asset_disposition","status":"yes"},{"label":"Asset Disposition 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Apportionment","question_key":"dissolution.surplus_apportionment","status":"yes"},{"label":"Indivisible Reserve Distribution","question_key":"dissolution.indivisible_reserve_distribution","status":"not_addressed"},{"label":"Miscellaneous","question_key":"dissolution.miscellaneous","status":"yes"}],"topic_id":17,"total":13},{"addressed":0,"label":"Definitions","not_addressed":6,"partial":0,"questions":[{"label":"Coopertives Defined in Statute","question_key":"definitions.coopertives_defined_in_statute","status":"not_addressed"},{"label":"Agricultural Cooperative Definition","question_key":"definitions.agricultural_cooperative_definition","status":"not_addressed"},{"label":"Worker Cooperative Definition","question_key":"definitions.worker_cooperative_definition","status":"not_addressed"},{"label":"Other Cooperative Definitions","question_key":"definitions.other_cooperative_definitions","status":"not_addressed"},{"label":"Agricultural Product Definitions","question_key":"definitions.agricultural_product_definitions","status":"not_addressed"},{"label":"Other Definitions","question_key":"definitions.other_definitions","status":"not_addressed"}],"topic_id":18,"total":6},{"addressed":0,"label":"Corporate Powers","not_addressed":0,"partial":0,"questions":[],"topic_id":19,"total":0},{"addressed":10,"label":"Purpose & Objectives","not_addressed":4,"partial":0,"questions":[{"label":"Application of General Law","question_key":"purpose.application_of_general_law","status":"yes"},{"label":"Conflict of Laws","question_key":"purpose.conflict_of_laws","status":"not_addressed"},{"label":"Construction of Law","question_key":"purpose.construction_of_law","status":"yes"},{"label":"Declaration of Statutory Policy","question_key":"purpose.declaration_of_statutory_policy","status":"yes"},{"label":"Statutory Qualification as a Cooperative","question_key":"purpose.statutory_qualification_as_a_cooperative","status":"yes"},{"label":"Cooperative Operational Description","question_key":"purpose.cooperative_operational_description","status":"yes"},{"label":"\"Nonprofit\" Nature of Cooperative","question_key":"purpose.nonprofit_nature_of_cooperative","status":"not_addressed"},{"label":"Cooperative Purpose","question_key":"purpose.cooperative_purpose","status":"yes"},{"label":"Perpetual Duration and Succession","question_key":"purpose.perpetual_duration_and_succession","status":"yes"},{"label":"Specific Powers","question_key":"purpose.specific_powers","status":"yes"},{"label":"Inter-Association Agreements","question_key":"purpose.interassociation_agreements","status":"yes"},{"label":"Exceeding Legal Purpose (Ultra Vires)","question_key":"purpose.exceeding_legal_purpose_ultra_vires","status":"not_addressed"},{"label":"Inquiry on Cooperative's Legitimacy (Quo Warranto 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Briefly describe the application of any sales taxes to cooperatives (and any exemption from sales taxes)","question_key":"tax.sales_tax","status":"not_addressed"},{"label":"Other Taxes and Exemptions","question_key":"tax.other_taxes_and_exemptions","status":"not_addressed"},{"label":"Escheat Laws","question_key":"tax.escheat_laws","status":"not_addressed"},{"label":"Domestic Production Activities","question_key":"tax.domestic_production_activities","status":"not_addressed"},{"label":"Fees. Briefly describe whether the cooperative is required to pay any fees in lieu of income or other taxes","question_key":"tax.fees","status":"not_addressed"},{"label":"Unclaimed Property","question_key":"tax.unclaimed_property","status":"not_addressed"},{"label":"Other Tax Provisions","question_key":"tax.other_tax_provisions","status":"not_addressed"},{"label":"Benefit Corporations","question_key":"tax.benefit_corporations","status":"not_addressed"},{"label":"Service Corporations","question_key":"tax.service_corporations","status":"not_addressed"},{"label":"L3C Statute","question_key":"tax.l3c_statute","status":"not_addressed"},{"label":"Other Beneficial Entities","question_key":"tax.other_beneficial_entities","status":"not_addressed"},{"label":"Other Important Law","question_key":"tax.other_important_law","status":"not_addressed"}],"topic_id":21,"total":17},{"addressed":0,"label":"Name Requirements","not_addressed":0,"partial":0,"questions":[],"topic_id":22,"total":0},{"addressed":0,"label":"Finance & Accounting","not_addressed":0,"partial":0,"questions":[],"topic_id":23,"total":0},{"addressed":0,"label":"Foreign Cooperatives","not_addressed":0,"partial":0,"questions":[],"topic_id":24,"total":0}]}