2010 Idaho Code
TITLE 72 WORKER'S COMPENSATION AND RELATED LAWS -- INDUSTRIAL COMMISSION
CHAPTER 13 EMPLOYMENT SECURITY LAW
72-1358 DETERMINATION OF AMOUNTS DUE UPON FAILURE TO REPORT.

TITLE 72

WORKER’S COMPENSATION AND RELATED LAWS -- INDUSTRIAL COMMISSION

CHAPTER 13

EMPLOYMENT SECURITY LAW

72-1358. Determination of amounts due upon failure to report. If any covered employer fails to file a report when due under this chapter, or if such report when filed is incorrect or insufficient, the director may, on the basis of available information, determine the amount of wages paid in covered employment during the periods with respect to which the reports were or should have been made and the amount due under this chapter from the employer. The director shall give written notice of the determination to the employer. The determination shall become final unless the employer, within fourteen (14) days after the mailing of the notice to the employer’s last known address, or, in the absence of such mailing, within fourteen (14) days after delivery thereof, files an appeal with the department. Proceedings on the appeal shall be in accordance with the provisions of section 72-1361, Idaho Code.

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