Section 8 AAC 85.295 - Contribution rate for delinquent employer accounts(a) Except as provided in (c) of this section, an employer is not eligible for a rate determination under AS 23.20.280-23.20.310 for a calendar year if, on quarters before July 1 of the preceding calendar year, (1) the employer is delinquent $100 or more in paying contributions, penalties, or interest due under AS 23.20.165, 23.20.185, 23.20.190, 23.20.195, or 23.20.260; or (2) the employer has not filed a report as required under AS 23.20.105, 23.20.260, or 8 AAC 85.020.(b) An employer that is ineligible for a rate determination under (a) of this section shall pay contributions at the highest rate under AS 23.20.280-23.20.310.(c) An employer that is delinquent under (a)(1) of this section is eligible for a rate determination if the employer is current with payment under a deferred payment contract approved by the director. The director shall assign the highest rate under AS 23.20.280-23.20.310 if the employer defaults on the deferred payment contract.Eff. 10/12/97, Register 144; am 6/27/2014, Register 210, July 2014Authority:AS 23.20.045
AS 23.20.280