Sec. 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, Sec. 1, eff. Sept. 1, 1993.
Section: Previous 204.021 204.022 204.023 204.024 204.025 204.026 204.027 204.041 204.042 204.043 204.044 204.045 204.046 204.047 204.048 NextLast modified: September 28, 2016