Opinion No.

Honorable Ernie Tullis Administrator Texas Employment Commission Austin, Texas 78778

Re: The statute of limitations in the Texas Employment Commission Act.

Dear Mr. Tullis:

You ask three questions about the statute of limitations in the Texas Unemployment Compensation Act. Section 14(d) of the Act, codified as article 5221b-12(b), V.T.C.S., provides in part:

Collections: If, after notice, any employer defaults in any payment of contributions, penalties or interest thereon, the amount due shall be collected by civil action in a District Court in Travis County, Texas, in the name of the State and…