Texas § 204.007 SPECIAL RATE; CERTAIN EMPLOYERS ENGAGED IN AGRICULTURE.

Texas Statutes

§ 204.007 — SPECIAL RATE; CERTAIN EMPLOYERS ENGAGED IN AGRICULTURE.

Texas § 204.007

Code LALabor Code

This text of Texas § 204.007 (SPECIAL RATE; CERTAIN EMPLOYERS ENGAGED IN AGRICULTURE.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Labor Code Code Ann. § 204.007 (2026).

Text

Sec. 204.007. SPECIAL RATE; CERTAIN EMPLOYERS ENGAGED IN AGRICULTURE.

(a)This section applies to an employer identified by the commission as classified in the manual as:

(1)Number 115114, crop preparation services for market; or

(2)Number 115111, cotton ginning.

(b)An employer subject to this section shall pay a contribution at the lowest of the following rates:

(1)five and four-tenths percent;

(2)the general tax rate applicable to that employer, with the deficit tax rate and replenishment tax rate; or

(3)any other tax rate applicable to that employer under this subtitle.

Free access — add to your briefcase to read the full text and ask questions with AI

Sec. 204.007. SPECIAL RATE; CERTAIN EMPLOYERS ENGAGED IN AGRICULTURE. (a) This section applies to an employer identified by the commission as classified in the manual as:
(1) Number 115114, crop preparation services for market; or
(2) Number 115111, cotton ginning.
(b) An employer subject to this section shall pay a contribution at the lowest of the following rates:
(1) five and four-tenths percent;
(2) the general tax rate applicable to that employer, with the deficit tax rate and replenishment tax rate; or
(3) any other tax rate applicable to that employer under this subtitle.