04 NCAC 24A .0108         Signatures on Reports and Forms

Where DES requires a signature on a report or form, the writing shall be signed by:

(1)           the individual, if the person required to submit the report or form is an individual;

(2)           the president, vice president, or other officer if the employing unit required to submit the report or form is a corporation;

(3)           a partner, if the employing unit required to submit the report or form is a partnership or limited liability partnership;

(4)           a member, if the employing unit required to submit the form is a limited liability company or professional limited liability company;

(5)           an authorized member or officer having knowledge of its affairs, if the employing unit required to submit the report or form is an unincorporated organization;

(6)           the fiduciary, if the employing unit required to submit the report or form is a trust or estate;

(7)           an authorized representative of a governmental entity; or

(8)           an agent appointed by the employing unit under a power of attorney in accordance with 04 NCAC 24A .0109.

History Note:        Authority G.S. 96-4; 96-9.15;

Eff. July 1, 2015;

Amended Eff. June 1, 2022.