Texas § LA.204.007 - SPECIAL RATE
Full text of Texas The Texas Constitution § LA.204.007 — SPECIAL RATE, with citation guidance and answers to common questions.
§ LA.204.007. SPECIAL RATE
SPECIAL RATE; CERTAIN EMPLOYERS ENGAGED IN AGRICULTURE. (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.
Frequently Asked Questions About Texas § LA.204.007
What does The Texas Constitution § LA.204.007 cover?
Section LA.204.007 ("SPECIAL RATE") 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.204.007?
A common citation format is "The Texas Constitution § LA.204.007" (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.204.007 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.