{"data":{"id":"us-tx/tex.-labor-code-206.004","jurisdiction":"us-tx","citation":"Tex. Labor Code § 206.004","heading":"TERMINATION OF COVERAGE.","body":"(a) An employing unit may cease to be an employer only on January 1 of a year and only if the commission finds that:\n(1) the employing unit was not an employer during the preceding year; or\n(2) the employing unit has not had any individuals in employment during the preceding three calendar years.\n(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.\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 206. UNEMPLOYMENT INSURANCE COVERAGE"],"source_url":"https://statutes.capitol.texas.gov/Docs/LA/htm/LA.206.htm#206.004","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:24Z","sha256":"ef678c3dc68ff10ba62aac147a2012d601d3bf81b9ca790987e1c828aa704b74","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-labor-code-206.003","next":"us-tx/tex.-labor-code-206.005"},"notice":"GroundRules: Original legal text. Not legal advice."}