3°: Agricultural cooperatives

Subject to the provisions of article 1020, the compulsory devolution to works of general agricultural interest of the surplus of net assets over the share capital of dissolved agricultural cooperative societies does not give rise, for the benefit of the Treasury, to any collection.

Deeds, documents and writings of any kind concerning agricultural cereal cooperative societies and their unions are exempt, subject to article 1020, from all registration duties. Cooperative mills, agricultural milling and milling-bakery cooperatives created and operating under the regime provided for in Title II of Book V of the Rural and Maritime Fishing Code, relating to agricultural cooperative societies are considered as wheat cooperatives. .

Subject to the provisions of article 1020, deeds, documents and writings of any kind, concerning cooperative societies for artificial insemination and the use of agricultural equipment and their unions are exempt from all registration duties.