Sec. 204.046.  EFFECTIVELY CHARGED BENEFITS.  (a)  A benefit is not effectively charged if it is:
(1)  not charged to an employer's account;
(2)  charged to an employer's account after the employer has reached maximum liability because of the maximum tax rate;  or
(3)  charged to an employer's account but considered not collectible.
(b)  A benefit not described in Subsection (a) is effectively charged.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.