7 Colo. Code Regs. § 1101-2-6.2

Current through Register Vol. 47, No. 24, December 25, 2024

Section 7 CCR 1101-2-6.2 - ASSESSMENTS AND RECOMPUTATIONS

6.2.1Statutory References: 8-72-101 (1), 8-72-108, 8-79-104, and 8-79-107, C.R.S.

6.2.2 Obtaining Information. If, in the judgment of the division or upon its information and knowledge, the report of wages included in an employer's report is incomplete or in error, the division may require a further report, examine the employer's relevant books and records, or use other reasonable measures to the extent necessary to obtain an accurate report.

6.2.3 Summary Methods. If a contributing employer is delinquent in filing a wage report within the time prescribed by the division or if a reimbursing employer whose records are needed to make a proper determination of an amount of indebtedness or other matter declines to make its records available, the division may, in its discretion:

.1 Use the information and knowledge available to the division to estimate the amount of chargeable wages paid by a contributing employer during the premium period or periods. The amount of chargeable wages so determined shall be deemed to have been paid by the employer and shall be used to determine the annual payroll;

.2 Assess the employer for premiums calculated on the basis of the estimated wages; and

.3 Issue a subpoena duces tecum to compel an employer to release books and records to the division for use in obtaining the required information.

6.2.4Notification. A contributing employer who is delinquent in filing reports or paying premiums shall be promptly notified of the assessment computed under rule 6.2.3.

6.2.5Recomputations. Notwithstanding the provisions of rule 11.1, the division may correct errors of computation whenever such erroneous computations are found or brought to the division's attention.

6.2.6Notice of Recomputation. Every interested party shall be promptly notified of any recomputation made hereunder that affects an employer's liability for premiums.

6.2.7Recomputation Not a Redetermination. An initial recomputation issued hereunder shall not be deemed to be a redetermination decision under rule 11.1.

6.2.8Redetermination Rights. Assessments and recomputations made hereunder are subject to redetermination pursuant to the provisions of rule 11.1.

7 CCR 1101-2-6.2

37 CR 13, July 10, 2014, effective 8/1/2014

39 CR 08, April 25, 2016, effective 5/15/2016

39 CR 22, November 25, 2016, effective 12/15/2016

40 CR 11, June 10, 2017, effective 7/1/2017

40 CR 23, December 10, 2017, effective 12/30/2017

41 CR 08, April 25, 2018, effective 6/3/2018

41 CR 16, August 25, 2018, effective 9/14/2018

42 CR 06, March 25, 2019, effective 4/15/2019

43 CR 08, April 25, 2020, effective 3/20/2020

43 CR 06, March 25, 2020, effective 4/14/2020

43 CR 19, October 10, 2020, effective 10/30/2020

46 CR 17, September 10, 2023, effective 10/1/2023