Section 101.04. Prospective application of federal interpretations.

Latest version.

A final federal interpretation about whether certain payments constitute wages, either generally or as to a particular case, which differs from an earlier departmental interpretation regarding those payments or kinds of payments shall only be applied prospectively. The department may not retroactively change either its interpretation or a determination based on that interpretation due to a subsequent and different federal interpretation.

History: Emerg. cr. eff. 2-19-93; cr. Register, May, 1993, No. 449 , eff. 6-1-93; renum. from ILHR 101.05, Register, October, 1994, No. 466 , eff. 11-1-94.

                    
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