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. 191.144. EXEMPTIONS
Latest version.
-
The tax imposed by this subchapter does not apply to:
(1) an attorney who is 70 years of age or older; or
(2) an attorney who has assumed inactive status under rules governing the licensing of attorneys in this state.
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.