Tex. Lab. Code § 204.062 · Subchapter D. ADJUSTMENTS TO TAX RATE FOR EXPERIENCE-RATED EMPLOYERS
REPLENISHMENT TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) In addition to the general tax computed under Subchapter C, an employer entitled to an experience rate shall pay a replenishment tax at the rate computed by:
(1) dividing the numerator described by Subsection (b) by the denominator described by Subsection (c);
(2) multiplying that result by 100 to obtain a percentage; and
(3) rounding that result to the nearest hundredth.
(b) The numerator is an amount equal to one-half of the amount of benefits paid by all employers during the 12 months ending the preceding September 30 that are not effectively charged.
(c) The denominator is an amount equal to the taxable wages paid by all employers during the four quarters ending the preceding June 30.
Notes and commentary — not statutory text
History
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 9.31, eff. Sept. 1, 1995.
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 32f1c89364f47a2e1ae4397b3f62fa3d375e577159fbfc403cc93aeba302fef4
- 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 § 204.062. Each shows the citation as that text prints it.
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