Section 204.007 - Special Rate; Certain Employers Engaged in Agriculture(a) This section applies to an employer identified by the commission as classified in the manual as:(1) Number 115114, crop preparation services for market; or(2) Number 115111, cotton ginning.(b) An employer subject to this section shall pay a contribution at the lowest of the following rates: (1) five and four-tenths percent;(2) the general tax rate applicable to that employer, with the deficit tax rate and replenishment tax rate; or(3) any other tax rate applicable to that employer under this subtitle.Amended by Acts 2001, 77th Leg., ch. 864, Sec. 1, eff. 9/1/2001. Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. 9/1/1993.