Texas Labor Code
§ 204.046 — EFFECTIVELY CHARGED BENEFITS
LA § 204.046Title 4. EMPLOYMENT SERVICES AND UNEMPLOYMENT · Part A. TEXAS UNEMPLOYMENT COMPENSATION ACT · Ch. 204. CONTRIBUTIONS · Art. C. GENERAL TAX RATE FOR EXPERIENCE-RATED EMPLOYERS
Statute text
View on source(a)A benefit is not effectively charged if it is:
(1)not charged to an employer's account;
(2)charged to an employer's account after the employer has reached maximum liability because of the maximum tax rate; or
(3)charged to an employer's account but considered not collectible.
(b)A benefit not described in Subsection (a) is effectively charged.
Legislative history
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.