Tex. Labor Code Section 206.004
Termination of Coverage

(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.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.

Source: Section 206.004 — Termination of Coverage, https://statutes.­capitol.­texas.­gov/Docs/LA/htm/LA.­206.­htm#206.­004 (accessed May 18, 2024).

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Accessed:
May 18, 2024

§ 206.004’s source at texas​.gov