(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.