(a) A public junior college or public junior college
district required to make contributions under §825.4071, Government
Code, shall submit the contributions and reports related to the contributions
in a form required by TRS along with the regular payroll report required
monthly by TRS. Upon request by TRS, an employer or an employee shall
provide copies of, or otherwise make available, any records that TRS
determines are necessary to administer this section.
(b) Employer contributions required under §825.4071,
Government Code, shall be made based on compensation paid by the employer
that is reportable to TRS.
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