Sec. 191.143. TIME FOR PAYMENT OF TAX

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(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, Sec. 10.12, eff. Sept. 1, 1991. Amended by Acts 1995, 74th Leg., ch. 66, Sec. 1, eff. June 1, 1995.

                    
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