Texas Labor Code

§ 204.047 — TAX RATE COMPUTATION DATE FOR EXPERIENCE TAX RATE

LA § 204.047Title 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

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(a)The computation date for the tax rate for the contribution under Section 204.041 is October 1 of the year preceding the calendar year in which the rate takes effect, except as provided by Subsections (b) and (c).

(b)The computation date for the tax rate for the contribution under Section 204.041(a) for an employer who becomes subject to that tax rate for the first time is the date on which the rate takes effect under Section 204.041(c).

(c)An employer who reports annually under Section 201.027 has the same computation date as other employers, but the final computation of a rate for the employer may not occur before February 1 of the year following the computation date.

Legislative history

Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 2001, 77th Leg., ch. 487, Sec. 3, eff. Sept. 1, 2001.