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[ 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 - Index

comments to: Tax Department

$

$9000 Taxable Wage Limit

2

201.011
201.027
201.081
201.082
203.105
204.002
204.003
204.004
204.005
204.006
204.007
204.009
204.041
204.044
204.045
204.061
204.062
204.063
204.064
204.065
204.066
204.083
204.084
204.086
206.001
206.005
207.072
207.073
207.074
213.021
213.022
Abatement of Penalties
Penalty on New Accounts
213.025
213.059
213.071
213.072

8

815.107
815.109

A

Accident Disability
Acquisition of a Part of the Organization, Trade or Business
Acquisition of All The Organization, Trade, or Business
Acquisition Prior to Eligibility
AFC
Annuity Plan
Arrangement
Assets
of organization, trade, or business [Sec. 204.086 (a)]

B

Back Payments
Bankruptcy Cases
Interest & Penalty
Benefit Ratio
Benefit Ratio System

C

C-198 Letter
Newly Established Employers
Chapter 11
Chapter 13
Chapter 7
Collection of Contribution
Freeze
Levy
Notice of Assessment
Commission
Employer's Indebtedness to [Sec. 204.086(a)]
Common Paymaster
Compensation Experience
Continuation of Organization, Trade or Business
Contributions
Definition of
Cotton Ginners

D

Date of Receipt
Weekend or Legal Holiday
Deficit Ratio
Deficit Tax
Dismissal Payment
Does not include
Due Dates
Extension of Due Dates
Extension of
Tax Payment

E

Electric Cooperatives
Employer Paid Taxes
Employer Quarterly Report
Date of Receipt
Employment & Training Assessment
Excess Wages
Exempt Employer Payment Plan
Expenses Related to Death
Experience Rates
Computation Date
Formula to Compute
Loss of Experience Rate
Transfer of Compensation Experience
Extension of Due Dates

F

Farm and Ranch
Labor Agent
Federal Certification
AFC Screen
Federal Credit Unions
Freeze

G

Gifts
Gratuity
Guaranteed Annual Wages

H

Hospitalization

I

Insurance Carrier
Interest
Judgement after 8/31/89
Interest If Tax Not Timely Paid
Interest on Past Due Contributions
Interest Tax Rate

J

Joint Application

L

Labor Agent
Levy
Liability of Employer for Taxes
Liability of Successor

M

Maximum Interest Rate
Meals
Medical
Migrant and Seasonal Agricultural Worker Protection Act

N

Not Wages
Accident Disability
Annuity Plan
Employer Paid Taxes
Exempt Employer Payment Plan
Exempt Funds
Expenses Related to Death
Hospitalization
Individual over 65 years of age
Insurance Carrier Payments
Medical
Non Cash Payments No Services
Retirement
Sick Pay
Sickness
Telephone Cooperatives
Trust Fund
Notice of Assessment

P

Payments Actually Received
Payments Excluded From Wages
Payrolling
Penalties
Abatement 213.022 Penalties
Interest If Tax Not Timely Paid
Interest on Past Due Contributions
New Accounts - 10 Days
Under 213.022
Postharvest Crop Activities
Prompt payment of contribution, penalty, or interest [Sec. 204.086(a)]

R

Rates
Computation Date for Experience Rates for Cotton Ginners
Eligibility for Experience Rates
Experience Rates
Formula to Compute
History of
Loss of Experience Rate
Overview
Transfer of Compensation Experience
Refunds
Payee Identification Number
Remuneration
Cash Value
Gratuity
Other Than Cash - Rule 815.4
Replenishment Ratio
Replenishment Tax
Retirement

S

Sick Pay
Characteristics of a Sick Pay Plan
Paid Sick Time
Salary Reduction
Sickness
Surplus Credit
Calculation of
Surplus Ratio

T

Taxes
Based on Wages Paid
Employment
Liability for
Liability of Employer
Liability of Successor
Period of Liability
Telephone cooperatives
Tips
Trust Fund

V

Voluntary Contributions

W

Wage Earner
Wages
$9000 Taxable Wage Limit
Back Payments
Cash Value
Constructively Paid
Definition of
Dismissal Payment
Does not include
Excess Wages
Exempt Employer Payment Plan
Gifts
Gratuity
Guaranteed Annual Wages
Living Quarters
Lodging
Meals
Non Cash in Domestic Employment
Other Than Cash - Rule 815.4
Paid in Medium other than Cash
Payment actually received
Payment Included As
Payments Actually Received
Payments Excluded From Wages
Reasonable Cash Value
Reinstatement
Tips
Wages Constructively Paid
Definition of
Wages Paid in Medium other than Cash
Living Quarters
Meals
Reasonable Cash Value
Waiver of Interest

Texas Workforce Commission  |  Unemployment Tax

Last Revision: May 07, 2009