Section 213.056 - Estimated Taxable Wages If Report Not Filed(a) If an employer does not make a report to the commission that is required by this subtitle or by commission rule, the commission may estimate the taxable wages paid by the employer during the period to have been covered by the report. In making this estimate, the commission may use any available source of information.(b) The commission may collect contributions and penalties using an estimate made under this section as if the estimated wages had been properly reported by the employer. Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. 9/1/1993.