Texas § LA.204.062 - REPLENISHMENT TAX
Full text of Texas The Texas Constitution § LA.204.062 — REPLENISHMENT TAX, with citation guidance and answers to common questions.
§ LA.204.062. REPLENISHMENT TAX
REPLENISHMENT TAX. (a) In addition to the general tax computed under Subchapter C, an employer entitled to an experience rate shall pay a replenishment tax at the rate computed by: (1) dividing the numerator described by Subsection (b) by the denominator described by Subsection (c); (2) multiplying that result by 100 to obtain a percentage; and (3) rounding that result to the nearest hundredth. (b) The numerator is an amount equal to one-half of the amount of benefits paid by all employers during the 12 months ending the preceding September 30 that are not effectively charged. (c) The denominator is an amount equal to the taxable wages paid by all employers during the four quarters ending the preceding June 30. Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 9.31, eff. Sept. 1, 1995.
Frequently Asked Questions About Texas § LA.204.062
What does The Texas Constitution § LA.204.062 cover?
Section LA.204.062 ("REPLENISHMENT TAX") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § LA.204.062?
A common citation format is "The Texas Constitution § LA.204.062" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § LA.204.062 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.