Texas Tax Code - Section 191.143. Time For Payment Of Tax
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Texas Laws > Tax Code > Texas Tax Code - Section 191.143. Time For Payment Of Tax
Section: 191.089 191.101 191.102 191.121 191.122 191.141 191.142 191.143 191.1431 191.144 191.1441 191.1442 191.1443 191.145 201.001
§ 191.143. TIME FOR PAYMENT OF TAX. (a) Except as
provided by Subsection (b), each attorney shall pay the tax for each
tax year on or before June 1 of the tax year.
(b) If a person is licensed to practice law after the
beginning of the tax year or resumes active status to practice law
after the beginning of the tax year, the person being licensed or
resuming active status shall pay the tax imposed by this subchapter
in proportion to the number of months for which the person will be
licensed during that tax year. If a person is licensed after the
beginning of a calendar month, the month in which the person is
licensed shall count as a month for purposes of payment of taxes
under this subsection.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, § 10.12, eff.
Sept. 1, 1991. Amended by Acts 1995, 74th Leg., ch. 66, § 1, eff.
June 1, 1995.
Last modified: August 11, 2007