40 Tex. Admin. Code § 815.116 - Identification and Tracking of Transfers and/or Acquisitions of Businesses

(a) An electronic method of tracking the reporting of employees and wages will be employed by the Agency to assist in ascertaining instances of improper reporting by employers.

(b) To aid the Agency in this determination, upon request and as determined necessary by the Agency, employers shall provide information sufficient to enable the Agency to determine:

(1) the status of the employing unit under investigation and whether the employer is liable under the Act;

(2) the proper employer of the employees reported and whether the wages are reported by the proper entity;

(3) the relationship between the predecessor or successor entity and whether a mandatory transfer of compensation experience is required under §204.083 of the Act; and

(4) the correct calculation of the tax rate assigned to the employer.

Notes

40 Tex. Admin. Code § 815.116

The provisions of this §815.116 adopted to be effective February 19, 2007, 32 TexReg 628