Tex. Lab. Code § 204.046 · Subchapter C. GENERAL TAX RATE FOR EXPERIENCE-RATED EMPLOYERS
EFFECTIVELY CHARGED BENEFITS.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A benefit is not effectively charged if it is:
(1) not charged to an employer's account;
(2) charged to an employer's account after the employer has reached maximum liability because of the maximum tax rate; or
(3) charged to an employer's account but considered not collectible.
(b) A benefit not described in Subsection (a) is effectively charged.
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.204.htm
- Text hash
- sha256 d2b5fc2f82137e89b12738aea3d1653ff427afde0decb9d53e09927b87d1a7e8
- 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
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.