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Texas Labor Code - Section 204.041. Tax On Experience-Rated Employers

Legal Research Home > Texas Lawyer > Labor Code > Texas Labor Code - Section 204.041. Tax On Experience-Rated Employers

§ 204.041. TAX ON EXPERIENCE-RATED EMPLOYERS.  (a) Each 
employer whose account has been chargeable with benefits throughout 
four or more consecutive calendar quarters shall pay contributions 
at the rate prescribed by the table in Section 204.042 or a table 
extended under Section 204.043.
	(b)  Except as provided by Subsection (c), a change in the 
rate applicable to an employer takes effect on January 1.
	(c)  The rate for an employer who becomes subject to 
contributions under Subsection (a) for the first time at the close 
of a calendar quarter takes effect on the first day of the next 
calendar quarter and continues in effect until the January 1 of the 
next calendar year.

Acts 1993, 73rd Leg., ch. 269, § 1, eff. Sept. 1, 1993.                    

Last modified: August 10, 2007