Texas Administrative Code
Title 40 - SOCIAL SERVICES AND ASSISTANCE
Part 20 - TEXAS WORKFORCE COMMISSION
Chapter 815 - UNEMPLOYMENT INSURANCE
Subchapter C - TAX PROVISIONS
Section 815.102 - Mailing Dates and Use of Forms

Universal Citation: 40 TX Admin Code § 815.102

Current through Reg. 50, No. 26; June 27, 2025

(a) Whenever an individual or an employing unit reports or applies to the Agency in writing upon an Agency form, for purposes of determining the date the writing is submitted, the following dates shall control, in the order listed:

(1) the United States Postal Service postmark date, if legible;

(2) the postal meter date, if legible;

(3) a writing received in an envelope without a legible postmark or postal meter date shall be considered to have been sent three business days before receipt by the Agency, or on the date of the writing, if the date of the writing is less than three days earlier than date of receipt; or

(4) if the mailing envelope is lost after delivery to the Agency, the date on the writing shall control. If the writing is undated, the date the writing was sent shall be three business days before receipt by the Agency, subject to sworn testimony establishing the mailing date.

(b) The date the payment of contributions or reimbursements are received shall be determined in accordance with the provisions of this section.

(c) If the writing was filed in an electronic form approved by the Agency in writing, the date and time stamp the transmission was received by the Agency shall establish the mailing date.

(d) If delivered by a common carrier (i.e., Federal Express, Purolator, or other common carrier) the receipt date shall be the date the writing is delivered to the Common Carrier.

(e) If delivered in person, the date the writing is delivered to the Agency's Central Tax Office in Austin or any Agency Tax Office located throughout the state.

Disclaimer: These regulations may not be the most recent version. Texas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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