Section 110.10. Reactivating employer accounts.

 

(1)  If the balance in the employer's account is to be or has been credited to the balancing account under s. 108.16 (6) (c) , Stats., the department may reactivate the employer's account, on its own motion or at the employer's request, as of the date of coverage if:

(a) The employer had payroll within 6 months of the effective date of an initial determination terminating coverage under s. 108.02 (13) (i) , Stats.; or

(b) The account was closed because the employer failed to report any payroll.

History: Cr. Register, June, 1990, No. 414 , eff. 7-1-90; emerg. renum. from ILHR 110.17, eff. 2-19-93; renum. from ILHR 110.17, Register, May, 1993, No. 449 , eff. 6-1-93.