Untitled Texas Attorney General Opinion

ATTORNEY GENERAL OF TEXAS GREG ABBOTT July 22, 2013 The Honorable Harvey Hilderbran Opinion No. GA-1015 Chair, Committee on Ways & Means Texas House of Representatives Re: Whether machinery and equipment at a Post Office Box 2910 cattle feedlot are used in the "production of Austin, Texas 78768-2910 farm or ranch products" for purposes of Tax Code section 11.161 (RQ-1113-GA) Dear Representative Hilderbran: Section 11.161 of the Tax Code provides that "[m]achinery and equipment items that are used in the production of farm or ranch products . . . regardless of their primary design, are…