GroundRules
20 CFR 345.113: Execution of contribution reports.
Where this section sits in the code
- Title 20—Employees' Benefits
- CHAPTER II—RAILROAD RETIREMENT BOARD
- SUBCHAPTER C—REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT
- PART 345—EMPLOYERS' CONTRIBUTIONS AND CONTRIBUTION REPORTS
- Subpart B—Reporting and Collecting Contributions
(a) Each contribution report on Form DC-1 shall be signed by hand by:
(1) The individual, if the employer is an individual;
(2) The president, vice president, or other duly authorized officer, if the employer is a corporation; or
(3) A responsible and duly authorized member or officer having knowledge of its affairs if the employer is a partnership or other unincorporated organization.
(b) The Form DC-1 may be filed electronically through the Board's authorized agent. If filed electronically, no further authentication is required.
Collected 2026-08-27T02:24:45Z. Source file · JSON