Sec. 206.004. TERMINATION OF COVERAGE. (a) An employing unit may cease to be an employer only on January 1 of a year and only if the commission finds that:
(1) the employing unit was not an employer during the preceding year; or
(2) the employing unit has not had any individuals in employment during the preceding three calendar years.
(b) The commission may not make a finding under Subsection (a)(1) unless the employing unit files an application for termination of coverage with the commission on or after January 1 but before April 1 of the year for which termination is requested. The commission may make a finding under Subsection (a)(2) without an application having been filed.
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
Chapter 206 - Unemployment Insurance Coverage
Section 206.001. Yearly Coverage
Section 206.002. Election of Coverage as Employer
Section 206.003. Election of Coverage Regarding Services Not Constituting Employment
Section 206.004. Termination of Coverage
Section 206.005. Previous Rights Lost by Cessation of Coverage