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.

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.