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)           an officer or authorized representative, if the employing unit required to submit the report or form is a corporation;

(3)           a partner or other authorized representative, if the employing unit required to submit the report or form is a partnership;

(4)           a member or other authorized representative, if the employing unit required to submit the form is an association;

(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; or

(7)           the head of the department, or designee having control of the services to which contributions, reimbursements, or other payments are attributable, if the employing unit required to submit the report or form is the State of North Carolina.

 

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

Eff. July 1, 2015.