This revenue object is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated objects may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.
| Issue Date: | 1991-09-01 |
|---|---|
| Revised Date: | 2015-08-13 |
Legal Citations
- Tax Code sec. 191.142
Object Type
Cash — Business Regulation
Origin Date
H.B. 11, 72nd Leg., 1st C.S.
Description
A tax imposed on each attorney at a rate of $200 per year to be paid in advance. If a person was licensed or resumes active status to practice law after the beginning of the tax year, the person paid the tax in proportion to the number of months for which the person was be licensed during that tax year.
Due Date
Collecting Agencies
Deposit Funds
- 0001 – General Revenue Fund Allocated 25% to Foundation School Account (No. 0193) and 75% to General Revenue Fund (No. 0001) to fund statutory allocations.
Note
Allocated 25% to Foundation School Account (0193) and 75% to General Revenue.
Collection amended by S.B. 403, 74th Leg., R.S.
H.B. 7, 84th Leg., R.S. repealed $200 tax increase created by H.B. 11, 72nd Leg., 1st C.S.
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | OCCUPATION TAX |
| Receipt Category | 03 – Business Regulation |
| Receipt Type | 01 – Taxes |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 19 – OTHER TAXES |