Sec. 204.007. SPECIAL RATE; CERTAIN EMPLOYERS ENGAGED IN AGRICULTURE. (a) This section applies to an employer identified by the commission as classified in the manual as:
(1) Number 115114, crop preparation services for market; or
(2) Number 115111, cotton ginning.
(b) An employer subject to this section shall pay a contribution at the lowest of the following rates:
(1) five and four-tenths percent;
(2) the general tax rate applicable to that employer, with the deficit tax rate and replenishment tax rate; or
(3) any other tax rate applicable to that employer under this subtitle.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 2001, 77th Leg., ch. 864, Sec. 1, eff. Sept. 1, 2001.
Section: Previous 204.001 204.002 204.003 204.004 204.005 204.006 204.007 204.008 204.009 204.010 204.021 204.022 204.023 204.024 204.025 NextLast modified: September 28, 2016