Texas Administrative Code
|TITLE 34||PUBLIC FINANCE|
|PART 4||EMPLOYEES RETIREMENT SYSTEM OF TEXAS|
|CHAPTER 79||SOCIAL SECURITY|
|RULE §79.3||Reporting Procedures|
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).
|Source Note: The provisions of this §79.3 adopted to be effective September 21, 1981, 6 TexReg 3427; amended to be effective June 29, 2004, 29 TexReg 6120|