Payroll report; inadequate report; correction; contributions
Sec. 4. (a) If the commissioner finds that any employer has failed
to file any payroll report or has filed a report which the
commissioner finds incorrect or insufficient, the commissioner shall
make an estimate of the information required from the employer on
the basis of the best evidence reasonably available to the
commissioner at the time and notify the employer thereof by mail
addressed to the employer's last known address. Except as provided
in subsection (b), unless the employer files the report or a corrected
or sufficient report, as the case may be, within fifteen (15) days after
the mailing of the notice, the commissioner shall compute the
employer's rate of contribution on the basis of the estimates, and the
rate determined in this manner shall be subject to increase but not to
reduction on the basis of subsequently ascertained information. The
estimated amount of contribution is considered prima facie correct.
(b) The commissioner may adjust the amount of contribution
estimated in this manner on the basis of information ascertained after
the expiration of the notice period if the employer or other interested
party:
(1) makes an affirmative showing of all facts alleged as a
reasonable cause for the failure to timely file any payroll report;
and
(2) submits accurate and reliable payroll reports.
(Formerly: Acts 1947, c.208, s.1104.) As amended by P.L.20-1986,
SEC.7; P.L.18-1987, SEC.38; P.L.21-1995, SEC.74; P.L.18-2001,
SEC.1; P.L.290-2001, SEC.5; P.L.1-2002, SEC.90.
Last modified: May 27, 2006