Tex. Labor Code § 206.004
This is the official text of Tex. Labor Code § 206.004, part of Texas’s Labor Code — governs wages, workplace safety, and workers' compensation.
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§ 206.004. TERMINATION OF COVERAGE.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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