Iowa Admin. Code r. 871-23.54

Current through Register Vol. 47, No. 11, December 11, 2024
Rule 871-23.54 - Payment of disputed assessments
(1) Payment of a disputed assessment is held to be an acquiescence in the assessment only when a timely appeal is not filed.
(2) An employing unit which has appealed a determination of liability, or a payment of contributions due, shall file quarterly contribution and payroll for all quarters for which the employer is held liable regardless of any appeal. Full payment of the disputed assessment or amount estimated to be owed by the employing unit shall be submitted.

Iowa Admin. Code r. 871-23.54

Amended by IAB October 11, 2017/Volume XL, Number 8, effective 11/15/2017