No. 35601 (5-year Review): Rule R865-11Q. Self-Insured Employer Assessment  

  • DAR File No.: 35601
    Filed: 01/03/2012 10:55:25 AM

    NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

    Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

    Section 34A-2-202 requires an annual assessment of employers who are authorized to pay compensation direct; indicates how that assessment shall be calculated.

    Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

    None.

    Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

    Section R865-11Q-1 clarifies when employers need to obtain the experience modification factor, and provides direction for those who fail to obtain the factor within the specified time. Therefore, this rule should be continued.

    The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

    Tax Commission
    Auditing
    210 N 1950 W
    SALT LAKE CITY, UT 84134

    Direct questions regarding this rule to:

    Authorized by:

    Michael Cragun, Tax Commissioner

    Effective:

    01/03/2012


Document Information

Effective Date:
1/3/2012
Publication Date:
01/15/2012
Filed Date:
01/03/2012
Agencies:
Tax Commission,Auditing
Authorized By:
Michael Cragun, Tax Commissioner
DAR File No.:
35601
Related Chapter/Rule NO.: (1)
R865-11Q. Sales and Use Tax.