Tax Commission, Auditing

Rule R865-11Q

Self-Insured Employer Assessment

Five-Year Notice of Review and Statement of Continuation

DAR File No.: 35601
Filed: 01/03/2012 10:55:25 AM

NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

Section 34A-2-202 requires an annual assessment of employers who are authorized to pay compensation direct; indicates how that assessment shall be calculated.

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

None.

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

Section R865-11Q-1 clarifies when employers need to obtain the experience modification factor, and provides direction for those who fail to obtain the factor within the specified time. Therefore, this rule should be continued.

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Direct questions regarding this rule to:

• Christa Johnson at the above address, by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at [email protected]

Authorized by:

Michael Cragun, Tax Commissioner

Effective:

01/03/2012