Tex. Labor Code Section 206.005
Previous Rights Lost by Cessation of Coverage

When an employing unit that ceased to be an employer subsequently becomes an employer, the employing unit is considered to be a new employer without regard to the rights that employing unit acquired when previously an employer.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.

Source: Section 206.005 — Previous Rights Lost by Cessation of Coverage, https://statutes.­capitol.­texas.­gov/Docs/LA/htm/LA.­206.­htm#206.­005 (accessed May 18, 2024).

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Accessed:
May 18, 2024

§ 206.005’s source at texas​.gov