Sec. 211.055. MAXIMUM TAX

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The amount of tax imposed by this chapter may not exceed the amount of the tax imposed under Section 2001, Internal Revenue Code, reduced by the unified credit provided under Section 2010, Internal Revenue Code.

Amended by Acts 1981, 67th Leg., p. 2759, ch. 752, Sec. 6(a), eff. Jan. 1, 1982; Acts 2001, 77th Leg., ch. 1263, Sec. 73, eff. Sept. 1, 2001.

                    
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