1.0    Tax Systems Manual - Primary Purpose

The Tax Department is responsible for the accounting maintenance of employer Tax accounts, in support of the State Employment Security Agency (SESA) Unemployment Insurance (UI) Tax Program. The Tax Systems Manual provides staff with guidance on how this responsibility is to be carried out.

The Account Maintenance Function involves receiving, and processing data from employers and other sources within the TWC. The primary tasks performed in the tax account maintenance function are:

• receive employer status determination information from the employer Status Section regarding new, successor, and changes to employer tax accounts;
  
• audit and resolve accounting data issues or discrepant information arising from the processing of employer quarterly contribution reports and contributions (tax) payments;
  
• issue notices of tax account balances due (debits), and overpayments (credits) to employers;
  
• issue benefit chargeback statements; upon request
  
• provide taxpayer assistance, by telephone, in person and in writing;
  
• issue refunds upon proper application;
  
• upon request, issue Proof of Credit, Form 940-C.