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[ Field Tax Procedures Manual - TOC ] [ Ch 1 - Status Investigations ] [ Ch 2 - Employers Quarterly & Adjustment Reports ] [ Ch 3 - B-27 (Block Claim) Investigation ] [ Ch 4 - Tax Collections ] [ Ch 5 - Forms ] [ Ch 6 - Miscellaneous ] [ Ch 7 - Electronic Worklists ] [ Ch 8 - Rule 13 Tax Coverage Hearings ]
[ 4.1 - Dealing W/ Debtor Employers ] [ 4.2 - Collection Contact Principles ] [ 4.3 - Stops and Stop Releases ] [ 4.4 - Vendor Hold List ] [ 4.5 - Collection Methods ] [ 4.6 - Acceptance of Payments ] [ 4.7 - Efforts to Locate Assets ] [ 4.8 - Collection From Estates ] [ 4.9 - Partnerships ] [ 4.10 - Collecting Partnership Debts ] [ 4.11 - Collection of Contributions by Notice of Assessment or Civil Suit ] [ 4.12 - Agreed Judgments ] [ 4.13 - Assessment and Judgment Process ] [ 4.14 - Bankruptcy and Receivership ] [ 4.15 - Credit or Refund of Overpayment ]

Chapter 4:  Tax Collections


comments to: Tax Department

4.8     Collection From Estates

The estate of a deceased person is liable for debts incurred while the decedent was a sole proprietor, partner, or, if there were assets distributed to stockholders, as an officer of a corporation.

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Texas Workforce Commission  |  Unemployment Tax

Last Revision: November 22, 2011