| [ Tax Law Manual - TOC ] [ Ch 1 - Employing Unit ] [ Ch 2 - Employment ] [ Ch 3 - Employer ] [ Ch 4 - Taxes ] [ Ch 5 - Reports & Records ] | |
| [ 3.1 - General Definition ] [ 3.2 - Section 201.021 ] [ 3.3 - Successor - Section 201-022 ] [ 3.4 - 501(c)(3) Employer ] [ 3.5 - Employing Unit has Filed an Election ] [ 3.6 - Employing Unit Liable Under FUTA ] [ 3.7 - Political Subdivision Employers ] [ 3.8 - Domestic Employers ] [ 3.9 - Farm and Ranch ] [ 3.10 - Staff Leasing ] [ 3.11 - Termination of Coverage ] [ 3.12 - Alternate Subject Dates ] [ Ch 3 - Index ] | |
Chapter 3: Employer |
comments to: Tax Department |
This chapter discusses the aspects of the law that apply to employers in general.
3.1 - General Definition of Employer
3.2.2.1 - Section
201.011(25)
3.2.2.2 -
Rule No. 815.1
3.2.2.3 -
Discussion
3.2.2.4 -
Application to Sec. 201.021
3.2.3 - Day
3.2.4 - One or
More Individuals
3.2.5 - Fifteen
Hundred Dollars in Wages
3.2.6 - Subject
Date
3.2.7 - Investigations
3.3 - Successor – Section 201.022
3.3.1 - Acquisition
(Acquired)
3.3.2 - By
an Individual or Employing Unit
3.3.3 - From
Employer Subject to the Act
3.3.4 - Of
the Organization
3.3.5 - Of
the Trade or Business
3.3.6 - Of
Substantially All the Assets
3.3.7 - Relationship
of Secs 201.022 and 206.004
3.3.8 - Acquisitions & SUTA
Dumping Legislation - September 1, 2005
3.3.9 - Subsection
204.083 Acquisitions - Amended September 1, 1989
3.3.10 - Sections
201.022 and 204.083 - June 10, 1985 through August
31, 1989
3.3.11 - The Mandatory Transfer Provision
3.3.11.1.1
- Prior to 1985
3.3.11.1.2
- June 10, 1985
3.3.11.1.3
- After September 1, 1989
3.3.11.1.4
- After September 1, 2005
3.3.13.1 -
Business Operations Ceased
3.3.13.2
- Continuation of the Same Type of Business
3.3.13.3
- Transfer of Customers of the Business
3.3.13.4
- Third Party Approval of the Transfer
3.3.13.5
- Contract States No Successor Liability
3.5 - Employing Unit has Filed an Election
3.5.1 - Section
201.024
3.5.2 - Section
206.001
3.5.3 - Section
206.002
3.5.4 - Beginning
Date for Election Coverage
3.5.5 - Advisability
of Electing Coverage
3.5.6 - Withdrawal
of Election
3.5.7 - Election
for Non-Employment Services
3.5.8 - Election
by Nonprofit Organizations
3.6 - Employing Unit Liable Under FUTA
3.7 - Political Subdivision Employers
3.10.1 - Concept
3.10.2 - Historical
Perspective
3.10.3 - Versus
Temporary Help
3.10.4 - Background
Check
3.10.5 - Unlicensed
3.10.6 - Acquisition
3.10.7 - Client
Lists
3.11 - Termination of Coverage
3.12 - Alternate Subject Dates
