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Texas Labor Code - LAB § 206.004. Termination of Coverage

Current as of January 01, 2024 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Texas Labor Code - LAB § 206.004. Termination of Coverage - last updated January 01, 2024 | https://codes.findlaw.com/tx/labor-code/lab-sect-206-004/

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