reglab/housing_qa huggingface dataset:
TX Lab Code § 204.087 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter E. Acquisition of Experience-Rated Employer|Section 204.087. Offense; Criminal and Civil Penalties

Sec. 204.087.  OFFENSE; CRIMINAL AND CIVIL PENALTIES.  (a)  A person commits an offense if the person recklessly, knowingly, or intentionally defeats, evades, or circumvents a provision of this subchapter or if the person recklessly, knowingly, or intentionally attempts, aids and abets an attempt, or advises another to defeat, evade, or circumvent a provision of this subchapter.(b)  An employer who commits an offense under this section may be assessed a civil penalty in an amount equal to two percent of wages as defined in Subchapter F, Chapter 201, for the year during which the violation occurred and for the three years following that year.(c)  A person, other than the employer, who commits an offense under this section may be assessed a civil penalty of not more than $5,000 for a first offense and not more than $5,000 for each subsequent offense.(d)  A civil penalty assessed under Subsection (b) or (c) shall be deposited in the special administration fund established under Section 203.201.(e)  An offense under this section is a Class A misdemeanor.|Added by Acts 2005, 79th Leg., Ch. 1315 (H.B. 3250), Sec. 7, eff. September 1, 2005.|
TX Lab Code § 204.088 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter E. Acquisition of Experience-Rated Employer|Section 204.088. Procedures to Identify Experience-Rating Transfers

Sec. 204.088.  PROCEDURES TO IDENTIFY EXPERIENCE-RATING TRANSFERS.  The commission by rule shall establish procedures to identify the transfer or acquisition of a business for the purposes of this subchapter.|Added by Acts 2005, 79th Leg., Ch. 1315 (H.B. 3250), Sec. 7, eff. September 1, 2005.|
TX Lab Code § 204.089 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter E. Acquisition of Experience-Rated Employer|Section 204.089. Conformity With Federal Regulations

Sec. 204.089.  CONFORMITY WITH FEDERAL REGULATIONS.  The commission shall administer this subchapter in conformity with any regulations prescribed by the United States Secretary of Labor relating to experience-rating transfers.|Added by Acts 2005, 79th Leg., Ch. 1315 (H.B. 3250), Sec. 7, eff. September 1, 2005.|
TX Lab Code § 204.101 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter F. Special Contributions for Governmental Employers|Section 204.101. Contribution From Governmental Employer

Sec. 204.101.  CONTRIBUTION FROM GOVERNMENTAL EMPLOYER.  A governmental employer shall pay a contribution in accordance with this subchapter and rules adopted by the commission on wages paid for employment during each year or portion of the year in which the governmental employer is subject to this subtitle.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.102 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter F. Special Contributions for Governmental Employers|Section 204.102. Contribution Not Deduction From Wages

Sec. 204.102.  CONTRIBUTION NOT DEDUCTION FROM WAGES.  A contribution paid by a governmental employer may not be deducted from the wages of individuals in the employer's employ.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.103 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter F. Special Contributions for Governmental Employers|Section 204.103. Rate of Contributions for Governmental Employers

Sec. 204.103.  RATE OF CONTRIBUTIONS FOR GOVERNMENTAL EMPLOYERS.  (a)  The rate of the contribution required under Section 204.101 for each calendar year is equal to the greater of:(1)  one-tenth of one percent;  or(2)  the percentage, adjusted to the next higher one-tenth of one percent, computed by dividing the numerator described by Subsection (b) by the denominator described by Subsection (c).(b)  The numerator is the amount of all benefits paid during the preceding calendar year based on wage credits earned from employers that pay contributions under this subchapter, not including benefit payments that are reimbursable from any other source.  If the amount of benefits paid during the period used for determining the rate is greater than the contributions paid by the same employers for the same period, the amount of the benefits paid in excess of the amount of contributions collected shall be added to the numerator in determining the contribution rate.  If the amount of benefits paid for the period used for determining the rate is less than the contributions paid by the same employers for the same period, that amount shall be deducted from the numerator in computing the rate.(c)  The denominator is the amount of the total wages paid during the preceding calendar year by all employers that pay contributions under this subchapter.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.104 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter F. Special Contributions for Governmental Employers|Section 204.104. Accounting for Governmental Employers

Sec. 204.104.  ACCOUNTING FOR GOVERNMENTAL EMPLOYERS.  The commission shall account separately for benefits paid and contributions collected under this subchapter, and these benefits and contributions may not be used in determining contribution rates under Subchapters A, B, C, and D.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.105 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter F. Special Contributions for Governmental Employers|Section 204.105. Past Due Contributions

Sec. 204.105.  PAST DUE CONTRIBUTIONS.  (a)  A governmental employer that fails to pay a contribution due under this subchapter on the date it is due as prescribed by the commission is subject to the same penalties as provided for other employers under Section 213.021.(b)  The provisions for collecting delinquent contributions under Chapter 213 apply to a governmental employer.(c)  The commission shall notify the comptroller in writing of the name of each governmental employer that is delinquent in payment of contributions under this subtitle and the amount of the delinquency.  On receipt of the notice, the comptroller shall pay the amount of the delinquency to the commission from any funds that otherwise would be due from the state to the delinquent governmental employer.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.106 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter F. Special Contributions for Governmental Employers|Section 204.106. Reports and Records

Sec. 204.106.  REPORTS AND RECORDS.  (a)  A governmental employer shall keep records and file reports with the commission relating to individuals in its employ as required by rules adopted by the commission.(b)  A governmental employer that does not keep the records or file the reports when due is subject to the same penalties provided for other employers under Sections 213.022, 213.023, 213.024, and 213.056.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.121 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter G. Employment and Training Investment Assessment; Funds|Section 204.121. Employment and Training Investment Assessment

Sec. 204.121.  EMPLOYMENT AND TRAINING INVESTMENT ASSESSMENT.  (a)  In addition to any other taxes imposed under this subtitle, an employment and training investment assessment is imposed on or after January 1, 2006, on each employer paying contributions under this subtitle as a separate assessment of one-tenth of one percent of wages paid by the employer.(b)  The commission shall deposit the revenue from the employment and training investment assessment to the credit of the holding fund created under Section 204.122.(c)  The employment and training investment assessment is due at the same time, collected in the same manner, and subject to the same penalties and interest as other contributions assessed under this subtitle.|Added by Acts 2005, 79th Leg., Ch. 1115 (H.B. 2421), Sec. 3, eff. June 18, 2005.|
TX Lab Code § 204.122 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter G. Employment and Training Investment Assessment; Funds|Section 204.122. Holding Fund

Sec. 204.122.  HOLDING FUND.  (a)  The employment and training investment holding fund is a special trust fund outside of the state treasury in the custody of the comptroller separate and apart from all public money or funds of this state.(b)  The comptroller shall administer the holding fund in accordance with the directions of the commission.  Interest accruing on amounts in the holding fund shall be deposited quarterly to the credit of the compensation fund.|Added by Acts 2005, 79th Leg., Ch. 1115 (H.B. 2421), Sec. 3, eff. June 18, 2005.|
TX Lab Code § 204.123 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter G. Employment and Training Investment Assessment; Funds|Section 204.123. Transfer to Skills Development Fund, Training Stabilization Fund, and Compensation Fund

Sec. 204.123.  TRANSFER TO SKILLS DEVELOPMENT FUND, TRAINING STABILIZATION FUND, AND COMPENSATION FUND.  (a)  If, on September 1 of a year, the commission determines that the amount in the compensation fund will exceed 100 percent of its floor as computed under Section 204.061 on the next October 1 computation date, the commission shall transfer from the holding fund created under Section 204.122:(1)   during any state fiscal biennium beginning on or after September 1, 2007, 100 percent to the skills development fund created under Section 303.003, except that the amount transferred under this subdivision may not exceed the amount appropriated by the legislature to the skills development program strategies and activities in that biennium; and(2)  any remaining amount in the holding fund after the distribution under Subdivision (1) to the training stabilization fund created under Section 302.101.(b)  If, on September 1 of a year, the commission determines that the amount in the compensation fund will be at or below 100 percent of its floor as computed under Section 204.061 on the next October 1 computation date, the commission shall transfer to the compensation fund as much of the amount in the holding fund as is necessary to raise the amount in the compensation fund to 100 percent of its floor, up to and including the entire amount in the holding fund.  The commission shall transfer any remaining balance in the holding fund to the skills development fund and the training stabilization fund in the manner prescribed by Subsection (a).|Added by Acts 2005, 79th Leg., Ch. 1115 (H.B. 2421), Sec. 3, eff. June 18, 2005.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1297 (H.B. 2457), Sec. 13, eff. September 1, 2011.|
TX Lab Code § 205.001 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 205 - Reimbursements|Subchapter A. Election to Become Reimbursing Employer|Section 205.001. Reimbursements or Contributions by Governmental Entity

Sec. 205.001.  REIMBURSEMENTS OR CONTRIBUTIONS BY GOVERNMENTAL ENTITY.  (a)  A state, a political subdivision of a state, an Indian tribe, or an instrumentality of a state, political subdivision of a state, or Indian tribe may elect to pay reimbursements for benefits instead of contributions.(b)  The election must be made not later than the 45th day after the date on which notice that an employer is subject to this subtitle is mailed to the employer.(c)  The election is effective January 1 of the year in which the employer becomes subject to this subtitle.(d)  An election is effective for at least two calendar years and may be terminated after the minimum period by filing with the commission not later than December 1 a written request for termination.  The termination is effective January 1 of the following year.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 518, Sec. 6, eff. June 11, 2001.|
TX Lab Code § 205.002 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 205 - Reimbursements|Subchapter A. Election to Become Reimbursing Employer|Section 205.002. Election by Nonprofit Organization

Sec. 205.002.  ELECTION BY NONPROFIT ORGANIZATION.  (a)  A nonprofit organization that is described by Section 201.023 or a group of those organizations subject to this subtitle may elect to pay reimbursements for benefits instead of contributions.(b)  An election under this section must be made not later than the 45th day after the date on which notice that the employer is subject to this subtitle is mailed to the employer.(c)  The election is effective January 1 of the year in which the employer becomes subject to this subtitle.(d)  The election is effective for at least two calendar years and may not be terminated before the expiration of that period, except as provided in Sections 205.003 and 205.031.(e)  An election may be withdrawn by written application by the employer filed with the commission not later than December 1 before the year for which the employer wishes to change the employer's method of payment.  The method of payment may be changed again if a timely application is filed after a minimum of two calendar years.(f)  An election to pay reimbursements terminates at any time coverage terminates under this subtitle.  An employer whose election terminates because of termination of coverage, on again becoming an employer subject to this subtitle, may reelect to pay reimbursements.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 205.003 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 205 - Reimbursements|Subchapter A. Election to Become Reimbursing Employer|Section 205.003. Commission Termination of Election

Sec. 205.003.  COMMISSION TERMINATION OF ELECTION.  (a)  The commission may terminate an employer's election to make reimbursements if the employer is delinquent in making reimbursements under this chapter.(b)  A termination under this section takes effect at the beginning of the next tax year and remains in effect for that tax year and the following tax year.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 205.004 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 205 - Reimbursements|Subchapter A. Election to Become Reimbursing Employer|Section 205.004. Election by Indian Tribe

Sec. 205.004.  ELECTION BY INDIAN TRIBE.  (a)  An Indian tribe that elects to make reimbursements for benefits instead of contributions shall make the election under this chapter in the same manner and subject to the same conditions as the state or a political subdivision of the state.(b)  An Indian tribe that makes an election under this chapter shall determine whether the election is for the tribe as a whole, individual tribal units, or a combination of individual tribal units.(c)  An Indian tribe that makes an election under this chapter shall pay the full amount of benefits attributable to service performed in the employ of the Indian tribe on the same schedule as other employing units that have elected to make reimbursements for benefits instead of contributions.(d)  An Indian tribe that fails to make a required payment, including payment of a penalty and interest, before the 91st day after receiving notice of the payment loses the option to pay reimbursements instead of contributions for the following tax year unless the commission receives payment in full before the date contribution rates for that tax year are computed.(e)  An Indian tribe that loses the option to pay reimbursements instead of contributions due to late payments under Subsection (d) may resume that option if, after the expiration of one year following the date of losing the option, the Indian tribe has timely paid all contributions and no contributions, payments instead of contributions for benefits paid, penalties, or interest remain outstanding.|Added by Acts 2001, 77th Leg., ch. 518, Sec. 7, eff. June 11, 2001.|
TX Lab Code § 205.011 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 205 - Reimbursements|Subchapter B. General Provisions|Section 205.011. Applicability of Subtitle; Waiver by Reimbursing Employer

Sec. 205.011.  APPLICABILITY OF SUBTITLE;  WAIVER BY REIMBURSING EMPLOYER.  (a)  A reimbursing employer is entitled to the rights and privileges and subject to the duties and responsibilities of all provisions of this subtitle other than the following provisions of Chapter 204, which do not apply to a reimbursing employer:(1)  Sections 204.001-204.008;(2)  Subchapters B, C, and D of Chapter 204;  and(3)  Sections 204.081-204.085.(b)  An election to become a reimbursing employer is a waiver of the rights afforded under Chapter 204 that do not apply to a reimbursing employer.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 205.012 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 205 - Reimbursements|Subchapter B. General Provisions|Section 205.012. Payment of Reimbursement

Sec. 205.012.  PAYMENT OF REIMBURSEMENT.  A reimbursing employer shall pay a reimbursement to the commission in accordance with this chapter and rules adopted by the commission.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 205.0125 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 205 - Reimbursements|Subchapter B. General Provisions|Section 205.0125. Exception From Duty to Pay Reimbursement

Sec. 205.0125.  EXCEPTION FROM DUTY TO PAY REIMBURSEMENT.  (a) Notwithstanding any other provision of this chapter, a reimbursing employer is not liable for paying a reimbursement for benefits paid to an individual, regardless of whether the employer was named as the individual's last work, if the individual's separation from work with the employer resulted from the individual:(1)  being discharged for misconduct; or(2)  voluntarily leaving work without good cause connected with the individual's work.(b)  A reimbursing employer may contest reimbursements billed to the employer by the commission in violation of this section using the dispute resolution procedures prescribed by Chapter 212 and rules adopted under that chapter.|Added by Acts 2015, 84th Leg., R.S., Ch. 810 (H.B. 3373), Sec. 1, eff. September 1, 2015.|
TX Lab Code § 205.013 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 205 - Reimbursements|Subchapter B. General Provisions|Section 205.013. Billing; Amount of Reimbursements

Sec. 205.013.  BILLING;  AMOUNT OF REIMBURSEMENTS.  (a)  A reimbursing employer shall pay to the commission an amount equal to the regular benefits plus, except as provided by Subsection (c), one-half of the extended benefits paid during that quarter that are attributable to service in the employ of the employer.(b)  At the end of each calendar quarter the commission shall bill each reimbursing employer for the amount described under Subsection (a).(c)  A state, a political subdivision of a state, or any instrumentality of any one or more states or political subdivisions of a state that is wholly owned by one or more states or political subdivisions of a state that is a reimbursing employer shall pay 100 percent of the extended benefits paid on benefit wage credits earned from that employer.(d)  If a reimbursing employer pays a reimbursement to the commission for benefits paid to a claimant that are not in accordance with the final determination or decision under this subtitle, the employer is not entitled to a refund of, or credit for, the amount paid by the employer to the commission unless the employer has complied with the requirements of Section 208.004 with respect to the claimant.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 119 (S.B. 1537), Sec. 1, eff. October 1, 2013.|
TX Lab Code § 205.014 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 205 - Reimbursements|Subchapter B. General Provisions|Section 205.014. Proportionate Allocation of Benefit Costs--More Than One Employer and at Least One Reimbursing Employer

Sec. 205.014.  PROPORTIONATE ALLOCATION OF BENEFIT COSTS--MORE THAN ONE EMPLOYER AND AT LEAST ONE REIMBURSING EMPLOYER.  If benefits to an individual are computed on benefit wage credits earned from more than one employer, at least one of whom is a reimbursing employer, the amount payable to the compensation fund by each reimbursing employer is the amount that bears the same ratio to the total benefits paid to the individual as the total base period benefit wage credits for the individual from that employer bears to the total base period benefit wage credits for the individual from all employers.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 205.015 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 205 - Reimbursements|Subchapter B. General Provisions|Section 205.015. Continued Liability for Reimbursement

Sec. 205.015.  CONTINUED LIABILITY FOR REIMBURSEMENT.  An employer who has elected reimbursement under Section 205.001 or 205.002 shall pay reimbursements for benefits that are attributable to service in the employ of the employer during the period of the election, even if the employer is no longer a reimbursing employer when the benefits are paid.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|