Opinion No.
Texas Attorney General Reports
1Opinion of the Court
Honorable Lloyd Criss Chairman Labor and Employment Committee Texas House of Representatives P.O. Box 2910 Austin, Texas 78769
Re: Authority of the Texas Employment Commission to find that a corporate reorganization was invalid for the purpose of securing a new tax classification
Dear Representative Criss:
You ask us two questions regarding the authority of the Texas Employment Commission [hereinafter the Commission] to tax employers under article 5221b-5, V.T.C.S. You present us with the following hypothetical example to illustrate your concerns:
The ABC Corporation, a business fulfilling the…
2Cases cited7 opinions
- State v. JacksonTexas Supreme Court · 1964
- State Ex Rel. Grimes County Taxpayers Ass'n v. Texas Municipal Power AgencyCourt of Appeals of Texas · 1978
- Martinez v. Texas Employment CommissionCourt of Appeals of Texas · 1978
- White v. StateCourt of Appeals of Texas · 1946
- Guinn v. StateCourt of Appeals of Texas · 1977
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