23-731. Classification of employers by benefit
experience to determine contribution rates; rate when report
unavailable
The commission, for each calendar year, shall classify employers in accordance with
their actual experience in the payment of contributions and with respect to benefits
charged against their accounts, with a view to fixing such contribution rates as will
reflect the benefit experience. Each employer's rate for a calendar year shall be
determined on the basis of the employer's record as of July 1 of the preceding calendar
year. If as of the date the classification of employers is made the commission finds an
employing unit has failed to file any report required in connection therewith or has
filed a report which the commission finds incorrect or insufficient, the commission shall
make an estimate of the information required from the employing unit on the basis of the
best evidence reasonably available to it at the time and shall notify the employing unit
by mail addressed to its last known address. Unless the employing unit files the report
or a corrected or sufficient report as the case may be within fifteen days after mailing
the notice, the commission shall compute such employing unit's rate of contributions on
the basis of such estimates, and the rate as so determined shall be subject to increase
but not to reduction on the basis of subsequently ascertained information.
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