PREVIOUS RIGHTS LOST BY CESSATION OF COVERAGE.

Tex. LABOR Code § 206.005.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
When an employing unit that ceased to be an employer subsequently becomes an employer, the employing unit is considered to be a new employer without regard to the rights that employing unit acquired when previously an employer. Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

Starting a business in Texas? Texas LLC guide: costs and requirements