1. (a) Using the procedure in the Plan of Operation, adopted by reference in 7 AAC 27.130, each year the department will calculate the total assessments collected to determine whether there is a surplus from overpayments.

2. (b) If there is a surplus, the department will

   1. (1) reduce the aggregate assessment rate for the following year;
   2. (2) not refund or credit it to an assessable entity; and
   3. (3) not refund it to an assessable entity or other program participant that has opted out of the next assessment cycle.

(Eff. 4/17/2019, Register 230)

Authority: AS 18.09.200, AS 18.09.210, AS 18.09.900