Sec. 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, Sec. 1, eff. Sept. 1, 1993.
Structure Texas Statutes
Title 4 - Employment Services and Unemployment
Subtitle A - Texas Unemployment Compensation Act
Chapter 213 - Enforcement of Texas Unemployment Compensation Act
Subchapter A. General Enforcement Provisions
Section 213.001. Representation in Court
Section 213.002. Prosecution of Criminal Actions
Section 213.003. Admissibility of Certified Copy of Commission Record
Section 213.004. Admissibility of Report or Audit; Prima Facie Evidence
Section 213.005. Costs Adjudged Against State or Commission
Section 213.006. Priority of Claim for Contribution
Section 213.007. Collateral Estoppel Doctrine Inapplicable
Section 213.008. Election of Collection Remedies
Section 213.009. Commission Enforcement of Out-of-State Judgment
Section 213.010. Notice to Indian Tribes
Section 213.011. Effect of Previous Employment Determination
Section 213.012. Restrictions or Conditions on Payments Prohibited