Texas Labor Code - Section 205.004. Election By Indian Tribe
Legal Research Home >
Texas Lawyer > Labor Code > Texas Labor Code - Section 205.004. Election By Indian Tribe
§ 205.004. ELECTION BY INDIAN TRIBE. (a) An Indian tribe
that elects to make reimbursements for benefits instead of
contributions shall make the election under this chapter in the
same manner and subject to the same conditions as the state or a
political subdivision of the state.
(b) An Indian tribe that makes an election under this
chapter shall determine whether the election is for the tribe as a
whole, individual tribal units, or a combination of individual
tribal units.
(c) An Indian tribe that makes an election under this
chapter shall pay the full amount of benefits attributable to
service performed in the employ of the Indian tribe on the same
schedule as other employing units that have elected to make
reimbursements for benefits instead of contributions.
(d) An Indian tribe that fails to make a required payment,
including payment of a penalty and interest, before the 91st day
after receiving notice of the payment loses the option to pay
reimbursements instead of contributions for the following tax year
unless the commission receives payment in full before the date
contribution rates for that tax year are computed.
(e) An Indian tribe that loses the option to pay
reimbursements instead of contributions due to late payments under
Subsection (d) may resume that option if, after the expiration of
one year following the date of losing the option, the Indian tribe
has timely paid all contributions and no contributions, payments
instead of contributions for benefits paid, penalties, or interest
remain outstanding.
Added by Acts 2001, 77th Leg., ch. 518, § 7, eff. June 11, 2001.
Section: 204.106 204.121 204.122 204.123 205.001 205.002 205.003 205.004 205.011 205.012 205.013 205.014 205.015 205.016 205.017
Last modified: August 10, 2007
|