CHAPTER 213. ENFORCEMENT OF TEXAS UNEMPLOYMENT COMPENSATION ACT
LABOR CODE
TITLE 4. EMPLOYMENT SERVICES AND UNEMPLOYMENT
SUBTITLE A. TEXAS UNEMPLOYMENT COMPENSATION ACT
CHAPTER 213. ENFORCEMENT OF TEXAS UNEMPLOYMENT COMPENSATION ACT
SUBCHAPTER A. GENERAL ENFORCEMENT PROVISIONS
Sec. 213.001. REPRESENTATION IN COURT. (a) The attorney
general shall designate an assistant attorney general to
represent the commission and the state in a civil action to
enforce this subtitle and to perform legal duties as the
commission requires.
(b) The assistant attorney general shall institute in the name
of the state and the attorney general any civil action requested
by the commission.
(c) The commission shall pay the assistant attorney general for
a service performed by the assistant attorney general solely for
the commission.
(d) A qualified attorney who is regularly employed by the
commission may assist the assistant attorney general.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.002. PROSECUTION OF CRIMINAL ACTIONS. The prosecuting
attorney for a county in which a criminal violation of this
subtitle or a rule adopted under this subtitle is alleged to have
occurred shall prosecute the criminal action.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.003. ADMISSIBILITY OF CERTIFIED COPY OF COMMISSION
RECORD. In a civil or criminal proceeding brought under this
subtitle, a certified copy of a document from commission records
is admissible in evidence instead of the original document.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.004. ADMISSIBILITY OF REPORT OR AUDIT; PRIMA FACIE
EVIDENCE. (a) In a judicial proceeding in which the
establishment or collection of a contribution, penalty, or
interest is sought because an employer does not pay a
contribution, a penalty, or interest within the time and in the
manner required by this subtitle or by a rule adopted under this
subtitle, the following are admissible:
(1) a report filed in an office of the commission by the
employer or the employer's representative that shows the amount
of wages paid by the employer or the employer's representative
for which a contribution, a penalty, or interest has not been
paid;
(2) a copy of a report described in Subdivision (1) that is
certified by a member of the commission or by an employee
designated for that purpose by the commission; and
(3) an audit made by the commission or its representative from
the books of the employer that is signed and sworn to by the
representative as being made from the records of the employer.
(b) A report or audit admissible under this section is prima
facie evidence of the truth of its contents. The incorrectness of
the report or audit may be shown.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.005. COSTS ADJUDGED AGAINST STATE OR COMMISSION. The
commission shall pay from the administration fund established
under Subchapter D, Chapter 203, costs adjudged against the state
or the commission in a suit instituted on behalf or at the
request of the commission under this chapter or Section 204.086.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.006. PRIORITY OF CLAIM FOR CONTRIBUTION. If an
employer's assets are distributed under a court order issued
under the laws of this state, including a receivership,
assignment for benefit of creditors, adjudicated insolvency,
composition, or similar proceeding, a contribution due at the
time of distribution or that becomes due after the distribution
has the same priority as other tax claims under the laws of this
state.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.007. COLLATERAL ESTOPPEL DOCTRINE INAPPLICABLE. A
finding of fact, conclusion of law, judgment, or final order made
under this subtitle is not binding and may not be used as
evidence in an action or proceeding, other than an action or
proceeding brought under this subtitle, even if the action or
proceeding is between the same or related parties or involves the
same facts.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Amended by Acts 1997, 75th Leg., ch. 94, Sec. 6, eff. Sept. 1,
1997.
Sec. 213.008. ELECTION OF COLLECTION REMEDIES. An action taken
under this chapter is not an election by the commission to pursue
a particular remedy or action under this chapter to the exclusion
of another remedy or action under this subtitle or under another
law of this state.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.009. COMMISSION ENFORCEMENT OF OUT-OF-STATE JUDGMENT.
(a) A qualified attorney who is a regular salaried employee of
the commission may represent an employment security agency of
another state in a proceeding in a court in this state to collect
a contribution, a penalty, interest, or a court cost for which
liability has been incurred by an employing unit under an
unemployment compensation law or unemployment insurance law of
the other state, if:
(1) the liability has been reduced to judgment in a court of
record in the state of the requesting agency; and
(2) the unemployment compensation law or unemployment insurance
law of the requesting state provides for a similar action on
behalf of the commission by the requesting state agency.
(b) The venue for a proceeding under this section is the same as
the venue for an action to collect an overdue contribution,
penalty, or interest due under this subtitle.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.010. NOTICE TO INDIAN TRIBES. A notice of payment or
notice of delinquency provided to an Indian tribe under this
chapter must inform the Indian tribe that failure to make full
payment within the required time:
(1) will cause the Indian tribe to be liable for taxes under the
Federal Unemployment Tax Act (26 U.S.C. Section 3301 et seq.), as
amended;
(2) will cause the Indian tribe to lose the option to pay
reimbursements for benefits instead of contributions; and
(3) may cause the Indian tribe to no longer be considered an
employer and services for the Indian tribe to no longer be
considered employment for purposes of Section 201.048.
Added by Acts 2001, 77th Leg., ch. 518, Sec. 10, eff. June 11,
2001.
SUBCHAPTER B. EMPLOYER PENALTIES AND INTEREST
Sec. 213.021. INTEREST ON PAST DUE CONTRIBUTION. (a) An
employer who does not pay a contribution on or before the date
prescribed by the commission is liable to the state for interest
of one and one-half percent of the contribution for each month or
portion of a month that the contribution and interest payments
are not paid in full. The total interest applied may not exceed
37-1/2 percent of the amount of contribution due at the due date.
(b) Liability for interest under Subsection (a) does not apply
to an employer who:
(1) failed to pay a contribution because of the bona fide belief
that all or some of its employees were covered under the
unemployment insurance law of another state; and
(2) paid when due a contribution on all the wages of those
employees under that law.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Amended by Acts 1995, 74th Leg., ch. 76, Sec. 9.38(a), eff. Sept.
1, 1995.
Sec. 213.022. PENALTY FOR FAILURE TO FILE REPORT. An employer
who does not file a report of wages paid or contributions due as
required by this subtitle or commission rule shall pay to the
commission a penalty in the amount equal to:
(1) $15, if the completed report is filed not later than the
15th day after the report's due date;
(2) $30 plus one-twentieth of one percent of wages that the
employer failed to report, if the completed report is filed after
the 15th day after the report's due date but during the first
month after the report's due date;
(3) the sum of the amount computed under Subdivision (2) and the
amount equal to $30 plus one-tenth of one percent of wages that
the employer failed to report, if the completed report is filed
during the second month after the report's due date; or
(4) the sum of the amount computed under Subdivision (3) and the
amount equal to $30 plus one-fifth of one percent of wages that
the employer failed to report, if the completed report is filed
during the third month after the report's due date.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.023. PENALTY FOR OTHER VIOLATION. An employing unit
shall pay a penalty of $30 if a civil penalty is not otherwise
provided by this subtitle and the employing unit:
(1) does not keep records required under this subtitle or
commission rule;
(2) makes a false report to the commission; or
(3) violates this subtitle or a commission rule adopted under
this subtitle.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.024. PENALTY FOR CONTINUING VIOLATION. (a) In
addition to the penalty imposed under Section 213.023, an
employing unit shall pay a penalty of $30 for each consecutive
day that a violation of this subtitle or of a rule adopted under
this subtitle continues after notice is given as provided by
Subsection (b).
(b) The penalty is imposed and becomes cumulative on the 10th
day after the date written notice is given or mailed to the
employing unit by the commission or its authorized
representative.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.025. ADDITIONAL INTEREST ON JUDGMENT OR FINAL
ASSESSMENT FOR PAST DUE CONTRIBUTION. For a judgment or final
assessment that grants recovery of the amount of a contribution
and the amount of interest computed at the maximum rate permitted
under Section 213.021(a), the part of the judgment or final
assessment for the amount of the contribution earns additional
interest at the rate of one percent for each month or part of a
month it remains unpaid.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Amended by Acts 1995, 74th Leg., ch. 76, Sec. 9.38(b), eff. Sept.
1, 1995; Acts 2001, 77th Leg., ch. 398, Sec. 3, eff. Sept. 1,
2001.
SUBCHAPTER C. COLLECTION OF CONTRIBUTION BY CIVIL SUIT OR NOTICE
OF ASSESSMENT
Sec. 213.031. COLLECTION REQUIRED; METHODS. If after notice an
employer does not pay a contribution or a penalty or interest on
a contribution, the commission shall collect the amount due by:
(1) bringing a civil action in the name of the state and the
attorney general in a district court in Travis County; or
(2) serving a notice of assessment on the defaulting employer,
stating the amount of the contribution, penalty, and interest
outstanding.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.032. SERVICE OF NOTICE OF ASSESSMENT; CONTENTS AS PRIMA
FACIE EVIDENCE; JUDICIAL REVIEW; EFFECT. (a) A notice of
assessment shall be served in the manner provided by law for
service of process on a defendant in a civil action in district
court.
(b) A notice of assessment is prima facie evidence of the truth
of contents of the notice. The incorrectness of the notice may be
shown.
(c) An employer aggrieved by the determination of the commission
as stated in a notice of assessment may file a petition for
judicial review of the assessment with a Travis County district
court not later than the 30th day after the date on which the
notice of assessment is served. A copy of the petition must be
served on a member of the commission or on a person designated by
the commission in the manner provided by law for service of
process on a defendant in a civil action in a district court.
(d) If an employer does not seek judicial review under
Subsection (c), a commission assessment is final for all
purposes.
(e) An assessment that is not contested by the employer or that
is upheld after judicial review has the effect of a final
judgment of a district court and shall be recorded, enforced, and
renewed in the same manner. An assessment described by this
subsection is a final assessment.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Amended by Acts 2001, 77th Leg., ch. 398, Sec. 4, eff. Sept. 1,
2001.
Sec. 213.033. LIMITATIONS. (a) The commission may not begin a
civil action in court or make an assessment under this subchapter
to collect a contribution, a penalty, or interest from an
employer after the third anniversary after the due date of the
contribution.
(b) The following actions suspend the running of the limitations
period prescribed under Subsection (a):
(1) an administrative hearing to redetermine the liability for a
contribution, a penalty, or interest pending before the
commission; and
(2) a bankruptcy case begun under Title 11 of the United States
Code pending before the court.
(c) After a hearing or case described by Subsection (b) is
closed, the running of the limitations period prescribed under
Subsection (a) resumes.
(d) In the case of a wilful attempt to evade the provisions of
this subtitle or a commission rule adopted under this subtitle,
the action or assessment may be begun or made at any time.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Amended by Acts 1997, 75th Leg., ch. 94, Sec. 7, eff. Sept. 1,
1997; Acts 2001, 77th Leg., ch. 398, Sec. 5, eff. Sept. 1, 2001.
Sec. 213.034. STATEMENT AS EVIDENCE IN CIVIL ACTION; DENIAL.
(a) If a civil action filed under this subchapter is supported
by a statement, report, or audit issued by the commission and the
commission certifies that the contribution, penalty, and interest
shown to be due by the statement, report, or audit are delinquent
and that all offsets, payments, and credits have been allowed,
the statement, report, or audit is prima facie evidence of the
truth of its contents unless before an announcement of ready for
trial the defendant files an affidavit that:
(1) denies that all or part of the contribution, penalty, or
interest is due; and
(2) states the details relating to any part of the contribution,
penalty, or interest claimed not due.
(b) If the defendant files an affidavit described by Subsection
(a) on the day of the trial, the court at the request of the
plaintiff shall postpone the cause for a reasonable time.
(c) A defendant who does not file an affidavit in accordance
with this section may not deny the claim for the contribution,
penalty, or interest or an item of the claim.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.035. COSTS. Unless the employer prevails in a civil
action brought under this subchapter or the notice of assessment
is reversed by a reviewing court, the employer shall pay all
costs of either action.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.036. ABSTRACT OF JUDGMENT; ABSTRACT OF ASSESSMENT; FEE;
RELEASE. (a) The commission shall pay the fee for filing and
recording an abstract of a judgment or an abstract of an
assessment against an employer for a contribution, a penalty, or
interest by warrant drawn by the comptroller to the county clerk
of each county in which the abstract is recorded.
(b) The amount of the fee paid under Subsection (a) shall be
added to the amount due under the judgment or assessment.
(c) When the liability secured by the lien is paid, the
commission shall mail a release of the lien to the employer. The
employer is responsible for filing the release with the
appropriate county clerk and for paying the county clerk's fee
for recording the release.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Amended by Acts 1997, 75th Leg., ch. 94, Sec. 8, eff. Sept. 1,
1997.
SUBCHAPTER D. OTHER ENFORCEMENT REMEDIES AGAINST EMPLOYER
Sec. 213.051. FORFEITURE OF RIGHT TO EMPLOY INDIVIDUALS IN THIS
STATE; BOND. (a) After a judgment is entered against an
employer for a contribution, a penalty, or interest or an
assessment against an employer under this chapter is final and
execution returned unsatisfied, an employer liable for the unpaid
judgment or final assessment may not employ an individual in this
state until the employer furnishes a surety bond.
(b) The amount of the bond may not exceed twice the amount due
at the time the bond is furnished plus contributions estimated by
the commission to become due from the employer during the
succeeding calendar year. The bond must be conditioned on payment
of the contribution, penalty, interest, and court costs due from
the employer not later than January 30 of the succeeding calendar
year. The bond must be approved by the commission.
(c) If the employer does not furnish the bond or pay the
contribution, penalty, and interest due, the commission may apply
to the court that entered the judgment for an injunction to
prohibit the employer from employing a person in this state
without first furnishing a bond as required by this section.
After reasonable notice of not less than 10 days by the court,
the court may grant a temporary injunction. The temporary
injunction may be made permanent on final hearing and remains in
effect until the requirements of this chapter are satisfied.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Amended by Acts 2001, 77th Leg., ch. 398, Sec. 6, eff. Sept. 1,
2001.
Sec. 213.052. INJUNCTION RESTRAINING CERTAIN VIOLATIONS. (a)
If an individual or employing unit appears to be violating or
threatening to violate this subtitle or any rule or order of the
commission adopted under this subtitle relating to the collection
of a contribution, a penalty, or interest or to the filing of a
report relating to employment, the commission shall bring suit
against the individual or employing unit to restrain the
violation. The court may grant a temporary or permanent,
prohibitory or mandatory injunction, including a temporary
restraining order, as warranted by the facts.
(b) A suit under this section must be brought through the
attorney general in the name of the state in a court of competent
jurisdiction in Travis County.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.053. VIOLATION OF INJUNCTION; RECEIVER. (a) If an
individual or an employing unit violates an injunction granted
under this subtitle, the court on its own motion or the
commission's motion in the name of the state, after notice and
hearing, may appoint a receiver. The receiver may exercise the
powers that, in the judgment of the court, are necessary to
provide compliance with the injunction, including taking charge
of the property of the individual or employing unit.
(b) The power to appoint a receiver under this section is in
addition to the power to punish for contempt.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.054. OFFSET AGAINST STATE WARRANT. Any contribution,
penalty, interest, or court cost owed by an employer under this
subtitle is a debt owed by the employer to the state under
Section 403.055, Government Code, only for withholding of a
warrant for:
(1) the refund of taxes, fees, assessments, or other deposits
required under the law of this state; or
(2) compensation for goods and services, other than a warrant
for:
(A) payment for services performed as an elected or appointed
employee of this state; or
(B) reimbursement of expenses incurred in the performance of
employment as an elected or appointed employee of this state.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Amended by Acts 1997, 75th Leg., ch. 94, Sec. 9, eff. Sept. 1,
1997.
Sec. 213.055. AUDIT OF EMPLOYER. (a) The commission may employ
an auditor or other person to determine the amount of a
contribution due and prepare a report due from an employer who
does not properly pay a contribution or make a report as required
by this subtitle or a rule adopted under this subtitle.
(b) An employer who has not paid the correct amount or made a
correct report shall pay, as an additional penalty, the
reasonable expenses incurred in the investigation under
Subsection (a). The commission may collect this penalty in
accordance with this chapter.
(c) This section does not prevent the commission from using
other available funds as necessary for the purpose of auditing an
employer or preparing or assisting in preparing a report of an
employer.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.056. ESTIMATED TAXABLE WAGES IF REPORT NOT FILED. (a)
If an employer does not make a report to the commission that is
required by this subtitle or by commission rule, the commission
may estimate the taxable wages paid by the employer during the
period to have been covered by the report. In making this
estimate, the commission may use any available source of
information.
(b) The commission may collect contributions and penalties using
an estimate made under this section as if the estimated wages had
been properly reported by the employer.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.057. TAX LIEN. (a) The amount due from an employing
unit under this subtitle is secured by a lien on property
belonging to the employing unit or to any individual indebted for
the sum.
(b) The lien attaches at the time the contribution, penalty,
interest, or other charge becomes overdue.
(c) The lien may be recorded in a "State Tax Liens" book kept by
a county clerk under Section 113.004, Tax Code.
(d) The lien may be released in the manner provided for other
state tax liens under Chapter 113, Tax Code.
(e) The commission shall pay by warrant drawn by the comptroller
to the county clerk of the county in which the notice of lien is
filed the fee for filing and recording similar instruments. The
fee shall be added to the amount due from the employer.
(f) When the liability secured by the lien is fully paid, the
commission shall mail to the employer a release of the lien. The
employer is responsible for filing the release with the
appropriate county clerk and to pay the county clerk's fee for
recording the release.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.058. ADDITIONAL TAX LIEN ENFORCED BY COMMISSION. (a)
The amount due from an employing unit to the commission under
this subtitle is secured by a lien on property belonging to the
employing unit or to any individual indebted for the sum.
(b) The lien attaches at the time a contribution, a penalty,
interest, or another charge becomes overdue.
(c) Subchapters A and B, Chapter 113, Tax Code, govern the
enforcement of a lien under this section. In administering and
enforcing a lien created under this section, the commission has
the powers and duties imposed and conferred on the comptroller
for the enforcement of other liens under those subchapters.
(d) A lien under this section is cumulative of the lien created
under Section 213.057.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.059. DELINQUENCY; NOTICE OF LEVY. (a) If a person is
delinquent in the payment of any amount, including contributions,
penalties, and interest due under this subtitle, the commission
may notify personally or by mail any other person who:
(1) possesses or controls an asset belonging to the delinquent
person; or
(2) owes a debt to the delinquent person.
(b) A notice under this section to a state officer, department,
or agency must be given before the officer, department, or agency
presents to the comptroller the claim of the delinquent person.
(c) A notice under this section may be given at any time after
the amount due under this subtitle becomes delinquent. The notice
must state the amount of contributions, penalties, interest, or
other amounts due, and any additional amount that will accrue by
operation of law in a period not to exceed 30 days after the date
on which the notice is given, and, in the case of a credit, bank,
or savings account or deposit, is effective only up to that
amount.
(d) On receipt of a notice under this section, the person
receiving the notice:
(1) shall advise the commission not later than the 20th day
after the date the notice is received of each asset belonging to
the delinquent person that is possessed or controlled by the
person receiving the notice and of each debt owed by the person
receiving the notice to the delinquent person; and
(2) unless the commission consents to an earlier disposition,
may not transfer or dispose of the asset or debt possessed,
controlled, or owed by the person receiving the notice as of the
time the person received the notice during the 60-day period
after the date of receipt of the notice.
(e) A notice under this section that attempts to prohibit the
transfer or disposition of an asset possessed or controlled by a
bank is effective if it is delivered or mailed to the principal
or any branch office of the bank, including any office of the
bank at which the deposit is carried or the credit or property is
held.
(f) A person who has received a notice under this section and
who transfers or disposes of an asset or debt in a manner that
violates Subsection (d) is liable to the commission for the
amount of the indebtedness of the delinquent person with respect
to whose obligation the notice was given to the extent of the
value of that asset or debt.
(g) At any time during the 60-day period described by Subsection
(d), the commission may levy on the asset or debt by delivery of
a notice of levy. On receipt of the levy notice, the person
possessing the asset or debt shall transfer the asset to the
commission or pay to the commission the amount owed to the
delinquent person.
(h) A notice delivered under this section is effective:
(1) at the time of delivery against all property, rights to
property, credits, and debts involving the delinquent person that
are not, as of the date of the notice, subject to a preexisting
lien, attachment, garnishment, or execution issued through a
judicial process; and
(2) against all property, rights to property, credits, and debts
involving the delinquent party that come into the possession or
control of the person served with the notice within the 60-day
period described by Subsection (d).
(i) A person acting in accordance with the terms of the notice
of freeze or levy issued by the commission is discharged from any
obligation or liability to the delinquent person with respect to
the affected property, rights to property, credits, and debts of
the person affected by compliance with the notice of freeze or
levy.
(j) In this section, "asset" means:
(1) a credit, bank, or savings account or deposit; or
(2) any other intangible or personal property.
Added by Acts 1995, 74th Leg., ch. 76, Sec. 9.39(a), eff. Sept.
1, 1995. Amended by Acts 1997, 75th Leg., ch. 94, Sec. 10, eff.
Sept. 1, 1997.
Sec. 213.060. ENFORCEMENT AGAINST INDIAN TRIBE. (a) Services
performed for an Indian tribe that fails to make a required
payment, including payment of a penalty and interest, are not
considered, after the exhaustion of all necessary collection
activities by the commission, to be employment for purposes of
Section 201.048.
(b) Services for an Indian tribe that loses coverage under
Subsection (a) may be considered to be employment for purposes of
Section 201.048 if the Indian tribe has paid all contributions,
payments instead of contributions for benefits paid, penalties,
and interest owed by the Indian tribe.
(c) The commission shall notify the Internal Revenue Service and
the United States Department of Labor of an Indian tribe that
fails to make required payments.
Added by Acts 2001, 77th Leg., ch. 518, Sec. 11, eff. June 11,
2001.
SUBCHAPTER E. ADJUSTMENT OR REFUND FOR EMPLOYER'S OVERPAYMENT
Sec. 213.071. CREDIT OR REFUND OF OVERPAYMENT. (a) The
commission shall allow the employing unit on application under
Section 213.072 to adjust its contribution payments then due for
a contribution or penalty erroneously collected from the
employer.
(b) If an adjustment cannot be made under Subsection (a), the
commission shall refund the amount erroneously collected.
(c) The commission may not approve an application for adjustment
or refund if making the adjustment or refund would require
removing or disregarding benefit wages that became benefit wage
credits or that were charged as benefit wages more than three
years before the date on which the application was filed. For the
purpose of this subsection, removing or disregarding benefit
wages does not include transferring compensation experience
described in Subchapter E, Chapter 204.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.072. APPLICATION. (a) An employing unit that pays the
commission a contribution or penalty that is allegedly due and
that later is determined not due, in whole or in part, may apply
to the commission for:
(1) an adjustment for a contribution payment then due; or
(2) a refund of the overpaid amount if an adjustment cannot be
made.
(b) An application for adjustment or refund must be filed before
the third anniversary of the date on which the contribution or
penalty was allegedly due.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.073. APPEAL OF COMMISSION DETERMINATION. (a) If the
commission denies a timely application made under this
subchapter, the employing unit may bring an action in a court of
competent jurisdiction in Travis County against the commission
for review of the commission's refusal to allow an adjustment or
a refund.
(b) An action under this section must be filed before the first
anniversary of the date on which notice of the denial was mailed
to the employing unit.
(c) Trial of an action filed under this section is by trial de
novo.
(d) The employing unit may not bring an action for the refund
under any other law.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.074. INTEREST NOT ALLOWED. Interest is not allowed on
an adjustment or refund made under this subchapter or a recovery
made in a court action filed under this subchapter.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Sec. 213.075. ADJUSTMENT OR REFUND ON COMMISSION INITIATIVE.
The commission may make an adjustment or refund on its own
initiative under this subchapter within the period prescribed by
this subchapter.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.