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Texas Labor Code

§ 201.075 — SERVICE ON FISHING VESSEL

LA § 201.075Title 4. EMPLOYMENT SERVICES AND UNEMPLOYMENT · Part A. TEXAS UNEMPLOYMENT COMPENSATION ACT · Ch. 201. UNEMPLOYMENT COMPENSATION ACT--GENERAL PROVISIONS · Art. E. EXCEPTIONS TO EMPLOYMENT

Statute text

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In this subtitle, "employment" does not include service performed on a fishing vessel normally having a crew of fewer than 10 members if:
(1)the crew member's payment is a share of the catch; and
(2)the service is not employment under the Federal Unemployment Tax Act (26 U.S.C. Section 3301 et seq.)

Legislative history

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