Sec. 213.054. OFFSET AGAINST STATE WARRANT. Any contribution, penalty, interest, or court cost owed by an employer under this subtitle is a debt owed by the employer to the state under Section 403.055, Government Code, only for withholding of a warrant for:
(1) the refund of taxes, fees, assessments, or other deposits required under the law of this state; or
(2) compensation for goods and services, other than a warrant for:
(A) payment for services performed as an elected or appointed employee of this state; or
(B) reimbursement of expenses incurred in the performance of employment as an elected or appointed employee of this state.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 1997, 75th Leg., ch. 94, Sec. 9, eff. Sept. 1, 1997.
Structure Texas Statutes
Title 4 - Employment Services and Unemployment
Subtitle A - Texas Unemployment Compensation Act
Chapter 213 - Enforcement of Texas Unemployment Compensation Act
Subchapter D. Other Enforcement Remedies Against Employer
Section 213.051. Forfeiture of Right to Employ Individuals in This State; Bond
Section 213.052. Injunction Restraining Certain Violations
Section 213.053. Violation of Injunction; Receiver
Section 213.054. Offset Against State Warrant
Section 213.055. Audit of Employer
Section 213.056. Estimated Taxable Wages if Report Not Filed
Section 213.058. Additional Tax Lien Enforced by Commission