Sec. 204.007. SPECIAL RATE; CERTAIN EMPLOYERS ENGAGED IN AGRICULTURE

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(a) This section applies to an employer identified by the commission as classified in the manual as:
(1) Number 115114, crop preparation services for market; or
(2) Number 115111, cotton ginning.
(b) An employer subject to this section shall pay a contribution at the lowest of the following rates:
(1) five and four-tenths percent;
(2) the general tax rate applicable to that employer, with the deficit tax rate and replenishment tax rate; or
(3) any other tax rate applicable to that employer under this subtitle.

Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 2001, 77th Leg., ch. 864, Sec. 1, eff. Sept. 1, 2001.

                    
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