{"data":{"id":"us-tx/tex.-labor-code-204.046","jurisdiction":"us-tx","citation":"Tex. Labor Code § 204.046","heading":"EFFECTIVELY CHARGED BENEFITS.","body":"(a) A benefit is not effectively charged if it is:\n(1) not charged to an employer's account;\n(2) charged to an employer's account after the employer has reached maximum liability because of the maximum tax rate; or\n(3) charged to an employer's account but considered not collectible.\n(b) A benefit not described in Subsection (a) is effectively charged.\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 C. GENERAL TAX RATE FOR EXPERIENCE-RATED EMPLOYERS"],"source_url":"https://statutes.capitol.texas.gov/Docs/LA/htm/LA.204.htm#204.046","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:24Z","sha256":"f6a5150ee7bb8fc34ecd8e64dbbf2df47762d4bdaf0eb8a6b4b626628b88c118","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-labor-code-204.045","next":"us-tx/tex.-labor-code-204.047"},"notice":"GroundRules: Original legal text. Not legal advice."}