Any employer may make voluntary payments in addition to the contributions required under this chapter, and the same shall be credited to the employer's experience account; provided, however, that such voluntary contributions shall not be used in the computation of reduced rates unless such contributions are paid within 30 days following the date upon which the Commissioner mails notice that such payments may be made with respect to a calendar year, and in no event shall such payments be made later than the expiration of 120 days after the beginning of the year for which such rates are effective. Such voluntary payments when accepted from an employer will not be refunded in whole or in part.
Section: Previous 34-8-165 34-8-166 34-8-167 34-8-168 34-8-169 34-8-170 34-8-171 34-8-172 34-8-173 34-8-174 34-8-175 34-8-176 34-8-177 34-8-178Last modified: October 14, 2016