Texas Labor Code
§ 204.007 — SPECIAL RATE; CERTAIN EMPLOYERS ENGAGED IN AGRICULTURE
LA § 204.007Title 4. EMPLOYMENT SERVICES AND UNEMPLOYMENT · Part A. TEXAS UNEMPLOYMENT COMPENSATION ACT · Ch. 204. CONTRIBUTIONS · Art. A. GENERAL PROVISIONS
Statute text
View on source(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
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Legislative history
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.