In accordance with the allocations prescribed in Section 845.315(a) of the Government Code, and pursuant to Section 845.315(a)(5), as of December 31 of each year, the Board shall allocate to the accounts of Employers positive or negative amounts as determined by the Board, to the January balances of that year. The allocation rule prescribed by this section shall not apply to the Employers described in Sections 845.315(a)(6) and (b) of the Government Code.

Source Note:The provisions of this §107.9 adopted to be effective January 8, 2026, 51 TexReg 159.