When an employing unit that ceased to be an employer subsequently becomes an employer, the employing unit is considered to be a new employer without regard to the rights that employing unit acquired when previously an employer.
Tex. Lab. Code § 206.005
PREVIOUS RIGHTS LOST BY CESSATION OF COVERAGE
Known as the Texas Unemployment Compensation Act
The act spans §§ 201–215 (345 sections).
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.