Tex. Lab. Code § 201.045 · Subchapter D. DEFINITION OF EMPLOYMENT
SERVICE ON VESSEL OR AIRCRAFT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
In this subtitle, "employment" includes service performed on or in connection with an American vessel or aircraft if:
(1) the service is employment under Section 3306(c), Internal Revenue Code of 1986 (26 U.S.C. Section 3306(c)); and
(2) the operating office from which the vessel or aircraft is ordinarily and regularly directed and controlled is in this state.
Notes and commentary — not statutory text
History
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LA/htm/LA.201.htm
- Text hash
- sha256 a05f4cd050015b295ca6e95df97621cc105b5d12d4aa01b6ade206471621470f
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 1 provision
Provisions in this library whose text cites Tex. Lab. Code § 201.045. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.