Texas Tax Code § 151.0241 Persons Performing Disaster- Or Emergency-related Work

Sec. 151.0241. PERSONS PERFORMING DISASTER- OR EMERGENCY-RELATED WORK. (a) In this section, "disaster- or emergency-related work," "disaster response period," and "out-of-state business entity" have the meanings assigned by Section 112.003, Business & Commerce Code.

(b) An out-of-state business entity is not engaged in business in this state for purposes of Sections 151.107 and 151.403 or any other provision of this chapter applicable to a person engaged in business in this state if the entity's physical presence in this state is solely from the entity's performance of disaster- or emergency-related work during a disaster response period.

Added by Acts 2015, 84th Leg., R.S., Ch. 559 (H.B. 2358), Sec. 2(a), eff. June 16, 2015.

Section: Previous  151.011  151.012  151.021  151.022  151.023  151.0231  151.024  151.0241  151.025  151.026  151.027  151.029  151.051  151.0515  151.052  Next

Last modified: September 28, 2016