Texas Labor Code
§ 213.011 — EFFECT OF PREVIOUS EMPLOYMENT DETERMINATION
LA § 213.011Title 4. EMPLOYMENT SERVICES AND UNEMPLOYMENT · Part A. TEXAS UNEMPLOYMENT COMPENSATION ACT · Ch. 213. ENFORCEMENT OF TEXAS UNEMPLOYMENT COMPENSATION ACT · Art. A. GENERAL ENFORCEMENT PROVISIONS
Statute text
View on source(a)Subject to Subsection (c), it is reasonable for an employer to rely on a court ruling or commission determination that, for the purposes of this subtitle, service performed by an individual, including service in interstate commerce, is not employment under this subtitle if:
(1)the ruling is:
(A)a judicial decision or precedent, including a published opinion, from a court in this state; or
(B)a commission decision involving the employer as a party or a subject; and
(2)the ruling or determination has not been reversed or otherwise invalidated.
(b)The commission shall relieve an employer that reasonably relies on a ruling or determination described by Subsection (a) from penalties, interest, or sanctions under this chapter or Chapter 214 that result from a subsequent ruling or determination that the service in question is employment. An employer who receives relief under this subsection is not indebted to the state for the penalties, interest, or sanctions from which the employer is relieved and may not be considered delinquent on the payment of taxes, to the extent of the amount from which the employer is relieved.
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Legislative history
Added by Acts 2011, 82nd Leg., R.S., Ch. 534 (H.B. 2579), Sec. 1, eff. September 1, 2011.