Sec. 213.060. ENFORCEMENT AGAINST INDIAN TRIBE. (a) Services performed for an Indian tribe that fails to make a required payment, including payment of a penalty and interest, are not considered, after the exhaustion of all necessary collection activities by the commission, to be employment for purposes of Section 201.048.
(b) Services for an Indian tribe that loses coverage under Subsection (a) may be considered to be employment for purposes of Section 201.048 if the Indian tribe has paid all contributions, payments instead of contributions for benefits paid, penalties, and interest owed by the Indian tribe.
(c) The commission shall notify the Internal Revenue Service and the United States Department of Labor of an Indian tribe that fails to make required payments.
Added by Acts 2001, 77th Leg., ch. 518, Sec. 11, eff. June 11, 2001.
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