Texas Attorney General Opinion: O-4618 Page: 1 of 4
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No. 3108
Re Date of payment of unemployment
compensation tax as effecting the
tolling of limitation under
Article 5221b-12(j) Vernon's
Annotated Civil Statutes,
OFFICE OF THlE ATT01LNEY GlFRLL OF TEAS
Austin
Texas Unemployment Compensation Commission
Brown Building
Austin, Texas
Gentlemen:
Opinion No. 0-4618
We have received and carefully considered your
opinion request of recent date. In order to fully set out
the facts involved, we quote your letter in full:
"This request has reference to the refund provi-
sions of the Texas Unemployment Comnensation Act
(Article 5221b-12(J), Vernon's Annotated Civil Stat-
ute of Texas, 1925). You have previously icued
your opinions No. 0-459 on March 17, 1939, and 0-1765
on March 7, 1940. Thesc two opinions are oited in
your opinion No. 0-2183 dated June 18, 1940.
"In the year 1940 the Commission asserted tax
liability against X Company for unemployment taxes
for the period January 1, 1937 through December 31,
1939. X Company denied liability but in 1940 paid all
of the taxes which the Commission claimed were owing.
At thn time it paid the taxes it filed an application
for refund in accordance with the terms of the Unemploy-
ment Act. In 1942 a Pederal court finally established
the correctness of the corporation's contention of non-
liability. (The case in which the ;uestjon was decided
was not a tax suit by this State for unemployment taxes.)
"On the basis of the decision of the Federal court,
this Commission told the X Company that it was not anemployer during the period January 1, 1937, to December 31,
1939, and that the refund application would be granted
with reference to taxes due after March 31, 1938. This
was for the reason that the refund provision of the Texas
law, as it existed prior to April 1, 1939, imposed a one-
year limitation period for the filing of applications.
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-4618, text, 1942; (https://texashistory.unt.edu/ark:/67531/metapth261869/m1/1/: accessed March 28, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.