Tex. Tax Code § 151.0241

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 151.0241 - Persons Performing Disaster- or Emergency-Related Work
(a) In this section, "disaster- or emergency-related work," "disaster response period," and "out-of-state business entity" have the meanings assigned by Section 112.003, Business & Commerce Code.
(b) An out-of-state business entity is not engaged in business in this state for purposes of Sections 151.107 and 151.403 or any other provision of this chapter applicable to a person engaged in business in this state if the entity's physical presence in this state is solely from the entity's performance of disaster- or emergency-related work during a disaster response period.

Tex. Tax Code § 151.0241

Added by Acts 2015, 84th Leg., R.S., Ch. 559 (H.B. 2358), Sec. 2(a), eff. June 16, 2015.