Texas § OC.901.458 - LOSS OF INDEPENDENCE
Full text of Texas The Texas Constitution § OC.901.458 — LOSS OF INDEPENDENCE, with citation guidance and answers to common questions.
§ OC.901.458. LOSS OF INDEPENDENCE
LOSS OF INDEPENDENCE. (a) In this section, "direct labor cost" means: (1) the total compensation paid to a person who performs services; and (2) the employer payroll expenses related to that compensation, including workers' compensation insurance premiums, social security contributions, costs of participating in retirement plans, group insurance costs, and unemployment taxes. (b) A person creates a presumption of loss of independence if the person: (1) holds a certificate or firm license issued under this chapter; and (2) performs or offers to perform an attest service for compensation that is less than the direct labor cost reasonably expected to be incurred in performing the service. (c) This section does not apply to the donation of services to a charitable organization as defined by board rule. Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 32, eff. Sept. 1, 2001.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § OC.901.458
What does The Texas Constitution § OC.901.458 cover?
Section OC.901.458 ("LOSS OF INDEPENDENCE") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § OC.901.458?
A common citation format is "The Texas Constitution § OC.901.458" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § OC.901.458 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.