- (a) The county chair shall follow all applicable federal and state laws with respect to payroll taxes. (The County Chairs Bookkeeping Guide provides a table that sets out payroll taxes as they apply to election day workers.)
- (b) The county chair may not use primary funds to pay penalties or interest resulting from a failure to file required tax returns or from failure to pay the employer's portion of employment taxes.
- (c) The county chair shall maintain copies of all federal and state payroll tax returns and forms, and keep such copies with the county primary records. (The county chair shall also transmit copies of these records to the Secretary of State at the Secretary's request.)
- (d) The county chair may not pay for group medical, dental, life insurance or retirement benefits with primary funds.
Source Note:The provisions of this §81.122 adopted to be effective November 18, 2003, 28 TexReg 10201.