Texas Labor Code
§ 213.056 — ESTIMATED TAXABLE WAGES IF REPORT NOT FILED
LA § 213.056Title 4. EMPLOYMENT SERVICES AND UNEMPLOYMENT · Part A. TEXAS UNEMPLOYMENT COMPENSATION ACT · Ch. 213. ENFORCEMENT OF TEXAS UNEMPLOYMENT COMPENSATION ACT · Art. D. OTHER ENFORCEMENT REMEDIES AGAINST EMPLOYER
Statute text
View on source(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.
Legislative history
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.