34 Tex. Admin. Code § 79.3
Current through Reg. 49, No. 45; November 8, 2024
Each reporting entity shall make reports and payment in such manner and form as the executive director may require for periods prior to January 1, 1987, regular reports to ERS are required. On and after January 1, 1987, only such reports to ERS as may be requested by the executive director or designee are required. On and after January 1, 1987, including retroactive periods, all employing entities also have payment and reporting responsibilities directly to the Internal Revenue Service (IRS).
34 Tex. Admin. Code § 79.3