Section 204.009 - Application to Labor Agent(a) A labor agent who furnishes a farm and ranch laborer is liable for the payment of a tax under this subtitle as if the labor agent were the employer of the laborer, without regard to any factor used to determine an employer-employee relationship, including the right of control.(b) If a labor agent does not pay the tax in accordance with this subtitle, a person who contracts with the labor agent for the services of a farm and ranch laborer is jointly and severally liable with the labor agent for payment of the tax under this subtitle as an employer.(c) A labor agent shall notify each person with whom the labor agent contracts whether the labor agent pays the tax under this subtitle.(d) A labor agent who pays the tax shall present evidence of payment to each person with whom the labor agent contracts.(e) In this section, "labor agent" means a person who is a farm labor contractor under the Migrant and Seasonal Agricultural Worker Protection Act (29 U.S.C. Section 1801 et seq.). Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. 9/1/1993.