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.
Structure Texas Statutes
Title 4 - Employment Services and Unemployment
Subtitle A - Texas Unemployment Compensation Act
Subchapter C. General Tax Rate for Experience-Rated Employers
Section 204.041. Tax on Experience-Rated Employers
Section 204.042. Tax Rate Table
Section 204.043. Extension of Tax Rate Table Up to Six Percent
Section 204.044. Benefit Ratio
Section 204.045. Replenishment Ratio
Section 204.046. Effectively Charged Benefits
Section 204.047. Tax Rate Computation Date for Experience Tax Rate