2005 Idaho Code - 72-1319 — ELIGIBLE EMPLOYER

                                  TITLE  72
                      WORKER'S COMPENSATION AND RELATED
                        LAWS -- INDUSTRIAL COMMISSION
                                  CHAPTER 13
                           EMPLOYMENT SECURITY LAW
    72-1319.  ELIGIBLE EMPLOYER. (1) "Eligible employer" means a covered
employer who has completed a qualifying period as defined in subsection (2) of
this section, and who has filed all payroll reports required, has paid, on or
before the cut-off date, all contributions and penalties due and has
established a record of accumulated contributions in excess of benefits
charged to his account. For the purposes of this section, delinquencies of a
minor nature may be disregarded if the director is satisfied that such covered
employer has acted in good faith and that forfeiture of a reduced taxable wage
rate because of such minor delinquency would be inequitable.
    (2)  "Qualifying period" shall be the period of three (3) consecutive
years ending on the computation date in which, during all of said years, the
employer shall be chargeable for benefits under this state law, except, that a
new employer shall have a qualifying period of one (1) year ending on the
computation date in which, during all of said year, the employer shall be
chargeable for benefits under this state law.