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[ Tax Law Manual - TOC ] [ Ch 1 - Employing Unit ] [ Ch 2 - Employment ] [ Ch 3 - Employer ] [ Ch 4 - Taxes ] [ Ch 5 - Reports & Records ]
[ 5.1 - Required Reports ] [ 5.2 - Employer Penalties ] [ 5.3 - Authority to Prepare Reports ] [ 5.4 - Receipt Date of Reports ] [ 5.5 - Records ] [ 5.6 - Service Charges ] [ 5.7 - Signatures ] [ 5.8 - Admissibility of Reports in Court ] [ 5.9 - Statement in Civil Action ] [ 5.10 - Investigative and Subpoena Powers ] [ 5.11 - Penalty for Disclosure of Information ] [ 5.12 - Reports - Prepared by Employing Units ] [ 5.13 - Reimbursing Employers ] [ 5.14 - Tax Department Forms in Current Usage ] [ Ch 5 - Index ]

Chapter 5:  Reports and Records


comments to: Tax Department

Table of Contents

This chapter discusses the aspects of the law that apply to required reports.

5.1 - Required Reports

5.1.1 - Authority to Require Reports
5.1.2 - Required Reports or Forms

5.1.2.1 - Contributions

5.2 - Employer Penalties

5.2.1 - Penalty for Failure to File Report

5.2.1.1 - Restraining of Certain Violations

5.2.2 - False Reports or No Records

5.2.2.1 - Penalty for Other Violations
5.2.2.2 - Penalty for Continuing Violation
5.2.2.3 - Fraudulent Benefits or Other Payment
5.2.2.4 - Avoiding Contributions or Benefits
5.2.2.5 - Offenses Regarding Reports and Records

5.3 - Authority to Prepare Reports

5.3.1 - Audit of Employer
5.3.2 - Estimated Taxable Wages

5.4 - Receipt Date of Reports

5.4.1 - Rule Number 815.102

5.5 - Records

5.5.1 - Employing Unit Shall Keep
5.5.2 - Inspection of:
5.5.3 - Contents of Employer Records

5.6 - Service Charges

5.6.1 - Audit of Employer
5.6.2 - Collection of Service Charge

5.7 - Signatures

5.7.1 - Signatures on Reports and Forms

5.8 - Admissibility of Reports in Court

5.8.1 - Certified Copy of Commission Record
5.8.2 - Report or Audit; Prima Facie Evidence

5.9 - Statement in Civil Action

5.10 - Investigative and Subpoena Powers

5.11 - Penalty for Disclosure of Information

5.12 - Reports - Prepared by Employing Units

5.12.1 - Status Reports

5.12.1.1 - Filed By Whom

5.12.2 - Employer's Quarterly Report

5.12.2.1 - Filed When and By Whom

5.12.3 - Adjustment to Total or Taxable Wages

5.12.3.1 - Filed When and By Whom

5.12.4 - Wage List Adjustment Schedule

5.12.5 - Application For Refund

5.12.5.1 - Filed When and By Whom
5.12.5.2 - Appeal of Commission Determination
5.12.5.3 - Filed By Whom

5.12.5.3.1 - Commission Initiative

5.12.6 - Application For Termination of Coverage

5.12.6.1 - Filed When and By Whom

5.12.7 - Election by Cotton Ginners 

5.12.7.1 - Filed When and By Whom

5.13 - Reimbursing Employers

5.13.1 - Filed When and By Whom
5.13.2 - Group Accounts

5.13.2.1 - Filed When and By Whom

5.14 - Tax Department Forms in Current Usage

5.14.1 - Forms


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Last Revision: May 07, 2009