Sec. 206.005. PREVIOUS RIGHTS LOST BY CESSATION OF COVERAGE. When an employing unit that ceased to be an employer subsequently becomes an employer, the employing unit is considered to be a new employer without regard to the rights that employing unit acquired when previously an employer.
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