Texas § 204.047 TAX RATE COMPUTATION DATE FOR EXPERIENCE TAX RATE.

Texas Statutes

§ 204.047 — TAX RATE COMPUTATION DATE FOR EXPERIENCE TAX RATE.

Texas § 204.047

Code LALabor Code

This text of Texas § 204.047 (TAX RATE COMPUTATION DATE FOR EXPERIENCE TAX RATE.) 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. § 204.047 (2026).

Text

Sec. 204.047. TAX RATE COMPUTATION DATE FOR EXPERIENCE TAX RATE.

(a)The computation date for the tax rate for the contribution under Section 204.041 is October 1 of the year preceding the calendar year in which the rate takes effect, except as provided by Subsections (b) and (c).

(b)The computation date for the tax rate for the contribution under Section 204.041 (a) for an employer who becomes subject to that tax rate for the first time is the date on which the rate takes effect under Section 204.041 (c).

(c)An employer who reports annually under Section 201.027 has the same computation date as other employers, but the final computation of a rate for the employer may not occur before February 1 of the year following the computation date.

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Sec. 204.047. TAX RATE COMPUTATION DATE FOR EXPERIENCE TAX RATE. (a) The computation date for the tax rate for the contribution under Section 204.041 is October 1 of the year preceding the calendar year in which the rate takes effect, except as provided by Subsections (b) and (c).
(b) The computation date for the tax rate for the contribution under Section 204.041 (a) for an employer who becomes subject to that tax rate for the first time is the date on which the rate takes effect under Section 204.041 (c).
(c) An employer who reports annually under Section 201.027 has the same computation date as other employers, but the final computation of a rate for the employer may not occur before February 1 of the year following the computation date.