34 Tex. Admin. Code § 25.46
The amount of deposits due for unreported service or compensation will be calculated at the member contribution rate in effect for the year in which the service was rendered but for which no deposits or insufficient deposits were made. Contributions will be based on creditable compensation as determined under the laws and rules applicable at the time of the service.
Source Note:The provisions of this §25.46 adopted to be effective September 4, 1981, 6 TexReg 3098; amended to be effective January 24, 1992, 17 TexReg 251; amended to be effective June 15, 1999, 24 TexReg 4455; amended to be effective March 12, 2003, 28 TexReg 2095; amended to be effective March 8, 2007, 32 TexReg 1079.