LABOR CODE
CHAPTER 213. ENFORCEMENT OF TEXAS UNEMPLOYMENT COMPENSATION ACT
SUBCHAPTER A. GENERAL ENFORCEMENT PROVISIONS
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993. Amended
by Acts 1997, 75th Leg., ch. 94, § 6, eff. Sept. 1, 1997.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 10, eff. June 11, 2001.
SUBCHAPTER B. EMPLOYER PENALTIES AND INTEREST
§ 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, § 1, eff. Sept. 1, 1993. Amended
by Acts 1995, 74th Leg., ch. 76, § 9.38(a), eff. Sept. 1, 1995.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993. Amended
by Acts 1995, 74th Leg., ch. 76, § 9.38(b), eff. Sept. 1, 1995;
Acts 2001, 77th Leg., ch. 398, § 3, eff. Sept. 1, 2001.
SUBCHAPTER C. COLLECTION OF CONTRIBUTION BY CIVIL SUIT OR NOTICE OF
ASSESSMENT
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993. Amended
by Acts 2001, 77th Leg., ch. 398, § 4, eff. Sept. 1, 2001.
§ 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, § 1, eff. Sept. 1, 1993. Amended
by Acts 1997, 75th Leg., ch. 94, § 7, eff. Sept. 1, 1997; Acts
2001, 77th Leg., ch. 398, § 5, eff. Sept. 1, 2001.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993. Amended
by Acts 1997, 75th Leg., ch. 94, § 8, eff. Sept. 1, 1997.
SUBCHAPTER D. OTHER ENFORCEMENT REMEDIES AGAINST EMPLOYER
§ 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, § 1, eff. Sept. 1, 1993. Amended
by Acts 2001, 77th Leg., ch. 398, § 6, eff. Sept. 1, 2001.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993. Amended
by Acts 1997, 75th Leg., ch. 94, § 9, eff. Sept. 1, 1997.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 9.39(a), eff. Sept. 1,
1995. Amended by Acts 1997, 75th Leg., ch. 94, § 10, eff. Sept.
1, 1997.
§ 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, § 11, eff. June 11, 2001.
SUBCHAPTER E. ADJUSTMENT OR REFUND FOR EMPLOYER'S OVERPAYMENT
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993.
§ 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, § 1, eff. Sept. 1, 1993.
