Section 204.046 - Effectively Charged Benefits(a) A benefit is not effectively charged if it is:(1) not charged to an employer's account;(2) charged to an employer's account after the employer has reached maximum liability because of the maximum tax rate; or(3) charged to an employer's account but considered not collectible.(b) A benefit not described in Subsection (a) is effectively charged. Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. 9/1/1993.