§ 28-40-11 - Determination of unreported contributions due.
SECTION 28-40-11
§ 28-40-11 Determination of unreportedcontributions due. – If an employer for any reporting period fails to make any report used for thepurpose of determining the amount of contributions payable under chapters 39– 41 of this title at the time and in the manner required by theprescribed rules and regulations, or if those reports when filed are incorrector insufficient, and the employer fails to file a corrected or sufficientreport within twenty (20) days after the director has required it by writtennotice, the director shall determine on the basis of such information as thedirector may be able to obtain, the amount of contributions due from thatemployer, and the director shall give written notice to any employer of theamount of contributions so determined. That determination shall finally andirrevocably fix the amount of contributions due unless the employer, withintwenty (20) days after the giving of that notice, applies to the board ofreview for a hearing, or unless the director on his or her own volition reducesthe amount.