7 Colo. Code Regs. § 1107-1.7
Current through Register Vol. 47, No. 24, December 25, 2024
Section 7 CCR 1107-1.7 - Assessments and Recomputations of FAMLI Premiums1. If the report of wages included in an employer's premium report is incomplete or in error, the Division may require a further report, may examine the employer's relevant books and records, or may use other reasonable measures to the extent necessary to obtain an accurate report.2. If an employer is delinquent in filing a wage report within the time prescribed by the Division, or fails to provide the Division with additional records needed to make a proper determination of an amount of indebtedness, the Division may, in its discretion: A. Use the information and knowledge available to the Division to estimate the wages paid by an employer during the premium period or periods. The amount of wages so determined will be deemed to have been paid by the employer;B. Assess the employer for premiums calculated on the basis of the estimated wages; andC. Issue a subpoena duces tecum to compel an employer to release books and records to the Division for use in obtaining the required information.3. The Division will notify an employer who is delinquent in filing reports or paying premiums by sending a determination letter to the employer's correct address. Any outstanding premiums past due shall accrue interest pursuant to C.R.S. § 5-12-102.4. The Division may correct errors of computation whenever such erroneous computations are found or brought to the Division's attention.46 CR 17, September 10, 2023, effective 1/1/202447 CR 23, December 10, 2024, effective 1/1/2025