Section 205.041 - State Election to Be Reimbursing Employer(a) This state is a reimbursing employer subject to this subtitle for all services performed in the employ of:(2) a branch or department of this state; or(3) an instrumentality of this state that is not otherwise an employer.(b) All services performed in the employ of this state, a branch or department of this state, or an instrumentality of this state are employment.(c) Subsection (a) does not apply to a political subdivision of this state.(d) The commission shall provide to each state agency an annual statement showing the benefits paid by the commission during the year that are attributable to that agency. Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. 9/1/1993.