Iowa Admin. Code r. 871-23.48 - Previously liable employers

A new unemployment tax account and new employer rating will be given to reimbursable employers electing to become contributory and to formerly active contributory employers whose unemployment tax accounts have changed from inactive to active status.

This rule is intended to implement Iowa Code sections 96.7 and 96.8.

Notes

Iowa Admin. Code r. 871-23.48
ARC 8711B, IAB 5/5/10, effective 6/9/10 Amended by IAB August 2, 2017/Volume XL, Number 3, effective 9/6/2017 Adopted by IAB January 22, 2025/Volume XLVII, Number 15, effective 2/26/2025

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