| [ 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 |
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When an employer has an overpayment it will be noted on a Credit Notice. The employer should sign the form and submit the form back to the Agency. The refund or use by date of the credit is noted on the credit statement. A refund takes between 8 to 12 weeks to process depending upon the volume. Once the agency approves a refund; the Comptroller of Public Accounts issues a warrant; which is picked up by TWC and mailed to the employer.
