# Tex. Labor Code § 204.007: SPECIAL RATE; CERTAIN EMPLOYERS ENGAGED IN AGRICULTURE

> Texas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C204_S204.007

## Section

- **Citation:** Tex. Labor Code § 204.007
- **Heading:** SPECIAL RATE; CERTAIN EMPLOYERS ENGAGED IN AGRICULTURE
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code la / Chapter 204 / Section 204.007

## Text

(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.

## Nearby sections

- [Tex. Labor Code § 204.001 § 204.001. DEFINITION.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C204_S204.001.md)
- [Tex. Labor Code § 204.002 § 204.002. CONTRIBUTION REQUIRED.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C204_S204.002.md)
- [Tex. Labor Code § 204.003 § 204.003. CONTRIBUTION NOT DEDUCTED FROM WAGES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C204_S204.003.md)
- [Tex. Labor Code § 204.004 § 204.004. ASSIGNMENT TO MAJOR GROUP.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C204_S204.004.md)
- [Tex. Labor Code § 204.005 § 204.005. ESTABLISHMENT OF MAJOR GROUP CONTRIBUTION RATE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C204_S204.005.md)
- [Tex. Labor Code § 204.006 § 204.006. INITIAL CONTRIBUTION RATE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C204_S204.006.md)
- [Tex. Labor Code § 204.007 § 204.007. SPECIAL RATE; CERTAIN EMPLOYERS ENGAGED IN AGRICULTURE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C204_S204.007.md)
- [Tex. Labor Code § 204.008 § 204.008. TIME BENEFITS ARE PAID.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C204_S204.008.md)
- [Tex. Labor Code § 204.009 § 204.009. APPLICATION TO LABOR AGENT.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C204_S204.009.md)
- [Tex. Labor Code § 204.010 § 204.010. PAYMENT OF CONTRIBUTIONS BY INDIAN TRIBES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C204_S204.010.md)
- [Tex. Labor Code § 204.021 § 204.021. CHARGEBACKS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C204_S204.021.md)
- [Tex. Labor Code § 204.022 § 204.022. EXCLUSIONS FROM CHARGEBACKS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C204_S204.022.md)
- [Tex. Labor Code § 204.023 § 204.023. NOTICE SENT AT TIME BENEFITS PAID.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C204_S204.023.md)
- [Tex. Labor Code § 204.024 § 204.024. PROTEST OF POTENTIAL CHARGEBACKS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C204_S204.024.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C204_S204.007. Check the current official text before relying on it. Not legal advice.