Utah Administrative Code

The Utah Administrative Code is the body of all effective administrative rules as compiled and organized by the Division of Administrative Rules (see Subsection 63G-3-102(5); see also Sections 63G-3-701 and 702).

NOTE: For a list of rules that have been made effective since April 1, 2019, please see the codification segue page.

NOTE TO RULEFILING AGENCIES: Use the RTF version for submitting rule changes.


R865. Tax Commission, Auditing.

Rule R865-11Q. Self-Insured Employer Assessment.

As in effect on April 1, 2019

Table of Contents

R865-11Q-1. Time Period Within Which an Employer Must Obtain an Experience Modification Factor Pursuant to Utah Code Ann. Section 34A-2-202.

A. An employer shall have until the due date of each annual return to obtain the experience modification factor.

B. The experience modification factor for a taxable year shall be the experience modification factor in effect on January 1 of the taxable year.

C. An employer that fails to obtain the annual experience modification factor within the period established in A. shall be required to use an experience modification factor of 2.0 and a safety factor of 2.0 to calculate the total calculated premium.

KEY

taxation, self-insured employer

Date of Enactment or Last Substantive Amendment

April 12, 2011

Notice of Continuation

November 10, 2016

Authorizing, Implemented, or Interpreted Law

34A-2-202


Additional Information

Contact

For questions regarding the content or application of rules under Title R865, please contact the promulgating agency (Tax Commission, Auditing). A list of agencies with links to their homepages is available at http://www.utah.gov/government/agencylist.html or from http://www.rules.utah.gov/contact/agencycontacts.htm.