| In 1991 The Texas Legislature imposed an annual occupation tax on every
person licensed to practice law in Texas. In 1995 the Legislature amended
Subchapter H, Chapter 191 of the Tax Code requiring the Supreme Court to
administer and collect the attorney occupation tax.
The tax rate is $200.00 per year made payable to the Texas State Comptroller
in advance. The tax is due on or before June 1 of the tax year, except for
those to whom one or more of the following exemptions apply: Tax Exemption
Form (word
document - pdf
format)
- 70 years of age or older
- Inactive status under the rules governing the State Bar of Texas
- Out of state attorneys who are not practicing law in Texas
- Judges
- Federal and State Employees;
- Attorneys employed by City, County, and District attorneys' offices
who do not have a private practice that accounts for more than 50% of their
time
- Employee of a 501(c)(3) non-profit corporation that is prohibited from
private practice
- Exempt from the MCLE requirements because of non-practicing status
Penalties and interest will be added if payment is
not received for the fiscal year beginning June 1 and ending May 31:
| Payment Received |
Penalty/Interest |
| May 1-June 1 |
$200 |
| June 2-June 30 |
$10 additional 5% penalty added |
| July 1-July 31 |
$10 additional 5% penalty added |
| August 1 |
12% annual interest added |
|
