4.1.1 - In General
4.1.2 - Liability
of Employer
4.1.3 - Period
of Liability
4.1.4 - Liability
of Successor
| [ Tax Law Manual - TOC ] [ Ch 1 - Employing Unit ] [ Ch 2 - Employment ] [ Ch 3 - Employer ] [ Ch 4 - Taxes ] [ Ch 5 - Reports & Records ] | |
| [ 4.1 - Liability for Taxes ] [ 4.2 - Basis of Tax ] [ 4.3 - Rate of Taxes ] [ 4.4 - Federal Certifications ] [ 4.5 - Due Dates ] [ 4.6 - Interest ] [ 4.7 - Penalties ] [ 4.8 - Freeze & Levy ] [ 4.9 - Collection of Contribution by Civil Suit or Notice of Assessment ] [ 4.10 - Refunds ] [ 4.11 - Electric Cooperatives, Inc ] [ 4.12 - Federal Credit Unions ] [ 4.13 - Phone Cooperatives ] [ 4.14 - Labor Agent ] [ 4.15 - Special Rate - Cotton Ginners ] [ 4.16 - Rulings ] [ Ch 4 - Index ] | |
Chapter 4: Taxes |
comments to: Tax Department |
This chapter discusses the aspects of the law that apply to taxes in general.
4.1 - Liability For Taxes4.1.1 - In General
4.1.2 - Liability
of Employer
4.1.3 - Period
of Liability
4.1.4 - Liability
of Successor
4.2.2.1
- Wages - Section 201.081
4.2.2.2
- Discussion
4.2.2.3
- Payments Actually Received
4.2.2.4
- Wages Constructively Paid
4.2.2.5
- Wages Paid In A Medium Other Than Cash
4.2.2.6
- Tips
4.2.2.7
- Back Payments Under FLSA
4.2.2.8
- NLRB Back Payment Awards
4.2.2.9
- Guaranteed Annual Wages
4.2.2.10
- Dismissal Payment
4.2.2.11
- Payrolling or Common Paymaster
4.2.3.1
- Excess Wages
4.2.3.2
- Exempt Employer Payment Plan
4.2.3.3 -
Retirement Payments
4.2.3.4
- Sick Pay
4.2.3.5
- Certain Exempt Funds
4.2.3.6
- Employer Paid Taxes
4.2.3.7
- Non-cash Payments Not for Business
4.2.3.8
- Payment Without Work Performed - Over 65
4.2.3.9
- Excess Wages for Multi-State Employee
4.2.3.10 - Supplemental
Unemployment Benefits
4.2.4.1
- No Deduction from Employee's Wages
4.2.4.2
- No Voluntary Waiver of Coverage
4.2.4.3
- Employee Cannot Pay
4.2.4.4
- Fines for Violations
4.3.2.1
- Tax Rate (Entry Level)
4.3.2.2
- In General
4.3.2.3 -
Employment and Training (ETA) Assessment
4.3.3 - Eligibility
for an Experience Rate
4.3.4 - Computation
of Experience Rates
4.3.5 - Loss
of Experience Rate
4.3.6 - Transfer
of Compensation Experience
4.3.7 - Acquisition
Prior to Eligibility
4.3.8 - Acquisition
in Computation Quarter
4.3.9 - Resumption
of Employment After Waiver
4.3.10 - Finality
of Transfer
4.3.11 - Application
of Section 204.082
4.3.12 - Governmental
Employers/Section 204.103
4.3.13 - Voluntary
Contributions/Section 204.048
4.5.1 - Tax
Payment Requirement
4.5.2 - Due
Dates of Taxes and Reimbursements
4.5.3 - Extension
of Due Dates
4.5.4 - Date
of Receipt
4.5.5 - Due
Date on Weekend or Legal Holiday
4.6.1 - On
Judgment Entered After Aug 31, 1989
4.6.2 - On
Judgment Entered October 1, 1967 through August
31, 1989
4.7.1.1
- Interest If Tax Not Timely Paid
4.7.1.2
- Maximum Interest Rate
4.7.1.3
- Interest & Penalty in Bankruptcy Cases
4.7.1.4
- Penalty in State Receivership/Assignment
4.7.1.5
- Waiver of Interest
4.7.2.1
- Section 213.022 Penalties
4.7.2.2
- Penalties on ‘New’ Accounts
4.7.2.3
- Abatement of Section 213.022 Penalties
4.9 - Collection of Contribution by Civil Suit or Notice of Assessment
4.11 - Electric Cooperatives, Inc.
4.15 - Special Rate - Cotton Ginners
