(a) A contributing member of the Judicial Retirement System of Texas Plan Two may purchase eligible service in excess of 20 years creditable in the retirement system in accordance with Texas Government Code §838.1035.     
      (b) For a contributing member of the Judicial Retirement System of Texas Plan Two who does not establish the service credit before the first anniversary of the date of first eligibility to purchase service credit, interest is computed on the basis of the state fiscal year at an annual rate of 10 percent from the date of first eligibility to the date of deposit.     
     Source Note:        The provisions of this §77.23 adopted to be effective January 10, 2006, 31 TexReg 169