Sec. 204.002.  CONTRIBUTION REQUIRED.  (a)  An employer shall pay a contribution on wages for employment paid during a calendar year or the portion of the calendar year in which the employer is subject to this subtitle.
(b)  The contribution shall be paid to the commission in accordance with rules adopted by the commission.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.