{"data":{"id":"us-tx/tex.-labor-code-204.009","jurisdiction":"us-tx","citation":"Tex. Labor Code § 204.009","heading":"APPLICATION TO LABOR AGENT.","body":"(a) A labor agent who furnishes a farm and ranch laborer is liable for the payment of a tax under this subtitle as if the labor agent were the employer of the laborer, without regard to any factor used to determine an employer-employee relationship, including the right of control.\n(b) If a labor agent does not pay the tax in accordance with this subtitle, a person who contracts with the labor agent for the services of a farm and ranch laborer is jointly and severally liable with the labor agent for payment of the tax under this subtitle as an employer.\n(c) A labor agent shall notify each person with whom the labor agent contracts whether the labor agent pays the tax under this subtitle.\n(d) A labor agent who pays the tax shall present evidence of payment to each person with whom the labor agent contracts.\n(e) In this section, \"labor agent\" means a person who is a farm labor contractor under the Migrant and Seasonal Agricultural Worker Protection Act (29 U.S.C. Section 1801 et seq.).\nActs 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.","path":["LABOR CODE","TITLE 4. EMPLOYMENT SERVICES AND UNEMPLOYMENT","SUBTITLE A. TEXAS UNEMPLOYMENT COMPENSATION ACT","CHAPTER 204. CONTRIBUTIONS","SUBCHAPTER A. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/LA/htm/LA.204.htm#204.009","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:24Z","sha256":"4ee178cd07439fc0981b958e5d28bc5f6c3201407a608bcf357e9c06aa7f73e3","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-labor-code-204.008","next":"us-tx/tex.-labor-code-204.010"},"notice":"GroundRules: Original legal text. Not legal advice."}