Tex. Labor Code Section 213.032
Service of Notice of Assessment; Contents as Prima Facie Evidence; Judicial Review; Effect

(a)

A notice of assessment shall be served on a defaulting employer:

(1)

by personal delivery;

(2)

by registered or certified mail, return receipt requested, or similar common carrier method to the employer’s address as shown by commission records; or

(3)

if an attempt to serve a notice of the assessment in a manner described by Subdivision (1) or (2) has been unsuccessful, in another manner that is reasonably calculated to give the employer notice of the assessment.

(b)

A notice of assessment is prima facie evidence of the truth of contents of the notice. The incorrectness of the notice may be shown.

(c)

An employer aggrieved by the determination of the commission as stated in a notice of assessment may file a petition for judicial review of the assessment with a Travis County district court not later than the 30th day after the date on which the notice of assessment is served. A copy of the petition must be served on a member of the commission or on a person designated by the commission in the manner provided by law for service of process on a defendant in a civil action in a district court.

(d)

If an employer does not seek judicial review under Subsection (c), a commission assessment is final for all purposes.

(e)

An assessment that is not contested by the employer or that is upheld after judicial review has the effect of a final judgment of a district court and shall be recorded, enforced, and renewed in the same manner. An assessment described by this subsection is a final assessment.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 2001, 77th Leg., ch. 398, Sec. 4, eff. Sept. 1, 2001.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 298 (S.B. 695), Sec. 1, eff. September 1, 2021.

Source: Section 213.032 — Service of Notice of Assessment; Contents as Prima Facie Evidence; Judicial Review; Effect, https://statutes.­capitol.­texas.­gov/Docs/LA/htm/LA.­213.­htm#213.­032 (accessed May 11, 2024).

213.001
Representation in Court 213.002
Prosecution of Criminal Actions 213.003
Admissibility of Certified Copy of Commission Record 213.004
Admissibility of Report or Audit 213.005
Costs Adjudged Against State or Commission 213.006
Priority of Claim for Contribution 213.007
Collateral Estoppel Doctrine Inapplicable 213.008
Election of Collection Remedies 213.009
Commission Enforcement of Out-of-state Judgment 213.010
Notice to Indian Tribes 213.011
Effect of Previous Employment Determination 213.012
Restrictions or Conditions on Payments Prohibited 213.021
Interest on Past Due Contribution 213.022
Penalty for Failure to File Report 213.023
Penalty for Other Violation 213.024
Penalty for Continuing Violation 213.025
Additional Interest on Judgment or Final Assessment for Past Due Contribution 213.031
Collection Required 213.032
Service of Notice of Assessment 213.033
Limitations 213.034
Statement as Evidence in Civil Action 213.035
Costs 213.036
Abstract of Judgment 213.051
Forfeiture of Right to Employ Individuals in This State 213.052
Injunction Restraining Certain Violations 213.053
Violation of Injunction 213.054
Offset Against State Warrant 213.055
Audit of Employer 213.056
Estimated Taxable Wages if Report Not Filed 213.057
Tax Lien 213.058
Additional Tax Lien Enforced by Commission 213.059
Delinquency 213.060
Enforcement Against Indian Tribe 213.071
Credit or Refund of Overpayment 213.072
Application 213.073
Appeal of Commission Determination 213.074
Interest Not Allowed 213.075
Adjustment or Refund on Commission Initiative
Green check means up to date. Up to date

Accessed:
May 11, 2024

§ 213.032’s source at texas​.gov