State v. Cohen

*176The Texas Unemployment Compensation Act, specifically Article 5221b-6(c), Vernon’s Texas Stats., provides that:

“(1) Except as provided in paragraph (2) immediately below, no employing unit shall cease to be an employer subject to this Act except as of the first day of January of any calendar year, and only then if it files with the Commission, within the period from January 1 through March 31 of such year, a written application for termination of coverage, and the Commission finds that there were no twenty (20) different days within the preceding calendar year, each day being in a different…