(a) The county chair shall follow all applicable federal and state laws with respect to payroll taxes, including election day judges and clerks.
(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 primary records. (The county chair shall also transmit copies of these records to the SOS at the SOS'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; amended to be effective March 7, 2012, 37 TexReg 1483; amended to be effective October 29, 2017, 42 TexReg 5853