Tex. Labor Code Section 213.055
Audit of Employer


(a)

The commission may employ an auditor or other person to determine the amount of a contribution due and prepare a report due from an employer who does not properly pay a contribution or make a report as required by this subtitle or a rule adopted under this subtitle.

(b)

An employer who has not paid the correct amount or made a correct report shall pay, as an additional penalty, the reasonable expenses incurred in the investigation under Subsection (a). The commission may collect this penalty in accordance with this chapter.

(c)

This section does not prevent the commission from using other available funds as necessary for the purpose of auditing an employer or preparing or assisting in preparing a report of an employer.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.

Source: Section 213.055 — Audit of Employer, https://statutes.­capitol.­texas.­gov/Docs/LA/htm/LA.­213.­htm#213.­055 (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

Accessed:
May 11, 2024

§ 213.055’s source at texas​.gov