This section shall govern contribution and wage reports covering seamen and seamen's wages paid under shipping articles.

1. (1) Pay period. For the purpose of this section, the term "pay period" established by "shipping articles" means the period of the voyage or engagement of the crew under "articles of agreement" pursuant to 46 United States Code §564.

2. (2) Current reports.

   1. (A) Contribution reports and wage reports with respect to wages, including advances, allotments, and payment in kind, such as board and lodging, earned in any pay period established by "shipping articles" shall be submitted as of the calendar quarter in which any such wages in cash were actually paid or such wages in kind were furnished.
   2. (B) Reports on wages falling within the purview of this section need not be filed prior to the time reports regarding wages paid at the termination of such period must be filed. However, separate reports must in that event be filed for each calendar quarter involved during which wages in cash were paid and wages in kind furnished.
3. (3) Special reports. The employer shall, upon request of the commission, promptly furnish a statement of the wages of a seaman, whenever such statement is necessary in order to determine such seaman's eligibility for and rate of benefits. Such statement shall be prepared and submitted in such manner as the commission may in each case prescribe.

Source Note:The provisions of this §815.15 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.