Title 20, Part 345 — Employers' Contributions and Contribution Reports
43 sections
Section 345.101
Requirement for contribution.
Section 345.102
Multiple employer limitation.
Section 345.103
Rate of contribution.
Section 345.104
Employees and employee representatives not liable.
Section 345.105
Definitions.
Section 345.110
Reports of compensation of employees.
Section 345.111
Contribution reports.
Section 345.112
Final contribution reports.
Section 345.113
Execution of contribution reports.
Section 345.114
Prescribed forms for contribution reports.
Section 345.115
Place and time for filing contribution reports.
Section 345.116
Payment of contributions.
Section 345.117
When fractional part of cent may be disregarded.
Section 345.118
Adjustments.
Section 345.119
Refunds.
Section 345.120
Assessment and collection of contributions or underpayments of contributions.
Section 345.121
Jeopardy assessment.
Section 345.122
Interest.
Section 345.123
Penalty for delinquent or false contribution reports.
Section 345.124
Right to appeal the amount of a contribution, interest, or penalty.
Section 345.125
Records.
Section 345.126
Liens.
Section 345.201
Individual employer record defined.
Section 345.202
Consolidated employer records.
Section 345.203
Merger or combination of employers.
Section 345.204
Sale or transfer of assets.
Section 345.205
Reincorporation.
Section 345.206
Abandonment.
Section 345.207
Defunct employer.
Section 345.208
System records.
Section 345.301
Introduction.
Section 345.302
Definition of terms and phrases used in experience-rating.
Section 345.303
Computation of rate.
Section 345.304
New-employer contribution rates.
Section 345.305
Notification and proclamations.
Section 345.306
Availability of information.
Section 345.307
Rate protest.
Section 345.401
General rule.
Section 345.402
Strikes or work stoppages.
Section 345.403
Multiple base year employers.
Section 345.404
Adjustments.
Section 345.405
Notices to base year employers.
Section 345.406
Defunct employer.