Sec. 204.009.  APPLICATION TO LABOR AGENT.  (a)  A labor agent who furnishes a farm and ranch laborer is liable for the payment of a tax under this subtitle as if the labor agent were the employer of the laborer, without regard to any factor used to determine an employer-employee relationship, including the right of control.
(b)  If a labor agent does not pay the tax in accordance with this subtitle, a person who contracts with the labor agent for the services of a farm and ranch laborer is jointly and severally liable with the labor agent for payment of the tax under this subtitle as an employer.
(c)  A labor agent shall notify each person with whom the labor agent contracts whether the labor agent pays the tax under this subtitle.
(d)  A labor agent who pays the tax shall present evidence of payment to each person with whom the labor agent contracts.
(e)  In this section, "labor agent" means a person who is a farm labor contractor under the Migrant and Seasonal Agricultural Worker Protection Act (29 U.S.C. Section 1801 et seq.).
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.