Sec. 204.046. EFFECTIVELY CHARGED BENEFITS. (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.
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