A claim for refund or adjustment shall be made on a form supplied by the Agency or by magnetic or electronic media using a format prescribed by the Agency. All grounds and details and all facts alleged in support of the claim shall 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 Agency may require the claim to be filed under oath.

Source Note: The provisions of this §815.112 adopted to be effective November 6, 2000, 25 TexReg 11093