A claim for refund or adjustment shall be made on a form supplied by the commission. All grounds and details and all facts alleged in support of the claim must be clearly set forth. The claim shall be filed by the employing unit which paid the contributions, interest, or penalty or by a duly authorized representative thereof. In addition, the commission may require the claim to be filed under oath.

Source Note:The provisions of this §815.12 adopted to be effective July 27, 1982, 7 TexReg 2630; transferred effective June 1, 1996, as published in the Texas Register June 18, 1996, 21 TexReg 5606.