Sec. 204.105. PAST DUE CONTRIBUTIONS. (a) A governmental employer that fails to pay a contribution due under this subchapter on the date it is due as prescribed by the commission is subject to the same penalties as provided for other employers under Section 213.021.
(b) The provisions for collecting delinquent contributions under Chapter 213 apply to a governmental employer.
(c) The commission shall notify the comptroller in writing of the name of each governmental employer that is delinquent in payment of contributions under this subtitle and the amount of the delinquency. On receipt of the notice, the comptroller shall pay the amount of the delinquency to the commission from any funds that otherwise would be due from the state to the delinquent governmental employer.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Structure Texas Statutes
Title 4 - Employment Services and Unemployment
Subtitle A - Texas Unemployment Compensation Act
Subchapter F. Special Contributions for Governmental Employers
Section 204.101. Contribution From Governmental Employer
Section 204.102. Contribution Not Deduction From Wages
Section 204.103. Rate of Contributions for Governmental Employers
Section 204.104. Accounting for Governmental Employers