7 CCR 1101-2-6.2 - ASSESSMENTS AND RECOMPUTATIONS
6.2.1
Statutory References:
8-72-101 (1), 8-72-108, 8-79-104, and 8-79-107, C.R.S.
6.2.2 Obtaining Information. If, in the
judgment of the division or upon its information and knowledge, the report of
wages included in an employer's report is incomplete or in error, the division
may require a further report, examine the employer's relevant books and
records, or use other reasonable measures to the extent necessary to obtain an
accurate report.
6.2.3 Summary
Methods. If a contributing employer is delinquent in filing a wage report
within the time prescribed by the division or if a reimbursing employer whose
records are needed to make a proper determination of an amount of indebtedness
or other matter declines to make its records available, the division may, in
its discretion:
.1 Use the information and
knowledge available to the division to estimate the amount of chargeable wages
paid by a contributing employer during the premium period or periods. The
amount of chargeable wages so determined shall be deemed to have been paid by
the employer and shall be used to determine the annual payroll;
.2 Assess the employer for premiums
calculated on the basis of the estimated wages; and
.3 Issue a subpoena duces tecum to compel an
employer to release books and records to the division for use in obtaining the
required information.
6.2.4
Notification. A
contributing employer who is delinquent in filing reports or paying premiums
shall be promptly notified of the assessment computed under rule
6.2.3.
6.2.5
Recomputations. Notwithstanding the provisions of rule 11.1, the
division may correct errors of computation whenever such erroneous computations
are found or brought to the division's attention.
6.2.6
Notice of Recomputation.
Every interested party shall be promptly notified of any recomputation made
hereunder that affects an employer's liability for premiums.
6.2.7
Recomputation Not a
Redetermination. An initial recomputation issued hereunder shall not be
deemed to be a redetermination decision under rule 11.1.
6.2.8
Redetermination Rights.
Assessments and recomputations made hereunder are subject to redetermination
pursuant to the provisions of rule 11.1.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
6.2.1 Statutory References: 8-72-101 (1), 8-72-108, 8-79-104, and 8-79-107, C.R.S.
6.2.2 Obtaining Information. If, in the judgment of the division or upon its information and knowledge, the report of wages included in an employer's report is incomplete or in error, the division may require a further report, examine the employer's relevant books and records, or use other reasonable measures to the extent necessary to obtain an accurate report.
6.2.3 Summary Methods. If a contributing employer is delinquent in filing a wage report within the time prescribed by the division or if a reimbursing employer whose records are needed to make a proper determination of an amount of indebtedness or other matter declines to make its records available, the division may, in its discretion:
.1 Use the information and knowledge available to the division to estimate the amount of chargeable wages paid by a contributing employer during the premium period or periods. The amount of chargeable wages so determined shall be deemed to have been paid by the employer and shall be used to determine the annual payroll;
.2 Assess the employer for premiums calculated on the basis of the estimated wages; and
.3 Issue a subpoena duces tecum to compel an employer to release books and records to the division for use in obtaining the required information.
6.2.4 Notification. A contributing employer who is delinquent in filing reports or paying premiums shall be promptly notified of the assessment computed under rule 6.2.3.
6.2.5 Recomputations. Notwithstanding the provisions of rule 11.1, the division may correct errors of computation whenever such erroneous computations are found or brought to the division 's attention.
6.2.6 Notice of Recomputation. Every interested party shall be promptly notified of any recomputation made hereunder that affects an employer's liability for premiums.
6.2.7 Recomputation Not a Redetermination. An initial recomputation issued hereunder shall not be deemed to be a redetermination decision under rule 11.1.
6.2.8 Redetermination Rights. Assessments and recomputations made hereunder are subject to redetermination pursuant to the provisions of rule 11.1.