Section 815.108 - Signatures on Reports and Forms(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.40 Tex. Admin. Code § 815.108
The provisions of this §815.108 adopted to be effective November 6, 2000, 25 TexReg 11093; amended to be effective June 18, 2012, 37 TexReg 4431