Iowa Admin. Code r. 871-23.48

Current through Register Vol. 47, No. 11, December 11, 2024

Rule 871-23.48 - Previously covered employers

If a contributory employer's account has been properly terminated and the employer is again determined liable or a reimbursable employer again elects to be contributory, the employer shall receive a new account number and be treated the same as a newly covered employer.

This rule is intended to implement Iowa Code sections 96.7 and 96.8.

ARC 8711B, IAB 5/5/10, effective 6/9/10

Amended by IAB August 2, 2017/Volume XL, Number 3, effective 9/6/2017