Issue Date: 2003-09-01
Revised Date: 2019-01-31

Legal Citations

Object Type

Cash — Other Revenue

Origin Date

2003 by S.B. 280, 78th Leg., R.S.

Description

An unemployment obligation assessment is imposed if, after Jan. 1 of a year, an interest payment on an advance from the federal trust fund will be due and the amount necessary to make the payment is not available in the Obligation Trust Fund, or bond obligations are due and the amount is not available in the Obligation Trust Fund or otherwise. The assessment rate is the total required to make the necessary payments, but not exceeding two-tenths of one percent.

Due Date

At the same time as other contributions assessed

Note

USAS Values

Appropriation Year 25
USAS Title UNEMPLOYMENT OBLIGATION ASSESSMENT
Receipt Category 14 – Other
Receipt Type 90 – Other Receipts
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 05 – OTHER REVENUE