Texas Administrative Code
Title 40 - SOCIAL SERVICES AND ASSISTANCE
Part 20 - TEXAS WORKFORCE COMMISSION
Chapter 815 - UNEMPLOYMENT INSURANCE
Subchapter C - TAX PROVISIONS
Section 815.108 - Signatures on Reports and Forms
Universal Citation: 40 TX Admin Code § 815.108
Current through Reg. 50, No. 13; March 28, 2025
(a) A report or form required by the Agency shall, if signature is called for by the report or form or instructions, be signed by:
(1) the individual, if the person required to
submit the report or form is an individual;
(2) the president, vice-president, or other
principal officer, if the employing unit required to submit the report or form
is a corporation;
(3) a partner, if
the employing unit required to submit the report or form is a
partnership;
(4) a duly authorized
member or officer having knowledge of its affairs, if the employing unit
required to submit the report or form is an unincorporated
organization;
(5) the fiduciary, if
the employing unit required to submit the report or form is a trust or
estate;
(6) the head of the
department (or the department head's designee) having control of the services
with respect to which contributions, reimbursements, or other payments are
attributable, if the employing unit required to submit the report or form is
the State of Texas or a branch, department, instrumentality, or political
subdivision thereof;
(7) the group
representative, if the report or form is being submitted for a group account;
or
(8) any individual who is
authorized in writing to sign for each individual or employing unit.
(A) The written authority shall be: filed
with the Agency; revocable by either party; and in terms which explicitly
authorize the attorney or agent to transact business between the grantor of
said power and the Agency. The written authority shall be filed in a manner
prescribed by the Agency.
(B) The
written authority shall be in full force and effect until it is revoked in a
manner prescribed by the Agency.
(C) The Agency may reject any written
authority that does not conform with this section.
(b) Nothing contained in this section shall in any way affect the power and right of any representative of the Agency to prepare and sign any reports or forms required by the Agency upon the failure or refusal of any of the individuals listed in subsection (a) of this section to do so when requested.
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