Texas Code § 209.084

CHARGES TO GOVERNMENTAL EMPLOYER
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Sec. 209.084. CHARGES TO GOVERNMENTAL EMPLOYER. The total amount of extended benefit payments shall be charged to the employer if the payments are based on benefit wage credits earned from:
(1) a state;
(2) any political subdivision of a state; or
(3) any instrumentality of any one or more states or political subdivisions that is wholly owned by one or more states or political subdivisions.

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