Tex. Lab. Code § 213.056 · Subchapter D. OTHER ENFORCEMENT REMEDIES AGAINST EMPLOYER
ESTIMATED TAXABLE WAGES IF REPORT NOT FILED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LA/htm/LA.213.htm
- Text hash
- sha256 42537af3f6796b84b9e82c60fa514e5fa3e86919c1314a5ae39e6d0f7f3f9e72
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 1 provision
Provisions in this library whose text cites Tex. Lab. Code § 213.056. Each shows the citation as that text prints it.
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