Tex. Lab. Code § 201.045

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 201.045 - Service on Vessel or Aircraft

In this subtitle, "employment" includes service performed on or in connection with an American vessel or aircraft if:

(1) the service is employment under Section 3306(c), Internal Revenue Code of 1986 (26 U.S.C. Section 3306(c)); and

(2) the operating office from which the vessel or aircraft is ordinarily and regularly directed and controlled is in this state.

Tex. Lab. Code § 201.045

Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. 9/1/1993.