Section 0800-10-03-.13 - GROUP ACCOUNTS(1) Where a group account has been established pursuant to T.C.A. Section 50-7-403(h)(5)(A), the members of the group will select, identify and authorize one person to represent the group or each member of a group in matters before the Department. The group representative will be responsible for the proper and timely filing of all reports, the timely payment of moneys due the Department and for notifying the Department of any change in the group.(2) Members of a group may not withdraw from the group, nor may new applicants be added to the group except at the beginning of a new taxable year.(3) Notice of addition of a member, the withdrawal of a member or the dissolution of a group will be filed with the Administrator ninety (90) days prior to the end of a taxable year.(4) The group account agreement must be signed by an authorized official of each organization, giving the name of the organization, the authorized official's title and the date of signing.Tenn. Comp. R. & Regs. 0800-10-03-.13
Original rule certified May 17, 1974. Repeal and new rule filed January 22, 1996; effective May 30, 1996. Amendment filed May 22, 2001; effective September 28, 2001. August 15, 2009, the Secretary of State transferred 0560-02-03 to 0800-10-03 per Chapter 520 of Public Acts of 1999 and T.C.A.4-5-221(a)(1).Authority: T.C.A. §§ 50-7-602 and 50-7-603.