Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle H. BUSINESS PERMIT TAXES |
Chapter 191. MISCELLANEOUS OCCUPATION TAXES |
Subchapter H. ATTORNEYS |
Sec. 191.141. DEFINITIONS
Latest version.
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In this subchapter:
(1) "Attorney" means a person licensed to practice law in this state.
(2) "Tax year" means June 1 of one year through May 31 of the following year.
(3) "State bar" means the State Bar of Texas.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 10.12, eff. Sept. 1, 1991. Amended by Acts 1995, 74th Leg., ch. 66, Sec. 1, eff. June 1, 1995.