Recovery of Payroll Taxes

Tex. Local Government Code § 152.054, under Amount of Compensation, Expenses, and Allowances of County Officers and Employees.

Tex. Local Government Code § 152.054

Sec. 152.054. RECOVERY OF PAYROLL TAXES. The county payroll officer shall seek to recover for the county any payroll taxes paid on the officer's compensation that is not paid. Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987. SUBCHAPTER E. SPECIAL PROVISIONS APPLYING TO SHERIFF'S DEPARTMENT