1. (a)

   1. (1) Pending a redetermination of the rate of contribution payable by an employer where an application for a review and redetermination has been filed, the employer shall be liable for the payment of contributions at the rate as determined by the Division of Workforce Services.
   2. (2) If the contribution rate is changed by reason of this review and redetermination, the division shall, without application by the employer, make an adjustment thereof in connection with subsequent contribution payments.
2. (b) All voluntary payments to the Unemployment Compensation Trust Fund Account made by an employer under Arkansas Code § 11-10-705 shall be so identified by the employer when the payment is made.
3. (c) Any employer that has been subject to three (3) or more years of benefit risk immediately preceding the computation date, and that voluntarily elects to use as its average annual payroll the total taxable wages paid by it during the preceding calendar year, shall for each rate year give written notice of such election to the division not later than July 31 immediately preceding the rate year.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "Rule No. 11" "This Rule is hereby amended, promulgated and adopted by the Director, Arkansas Department of Workforce Services, pursuant to Arkansas Code 11-10-218 and 219; and 11-10-704, 705, 707 and 708 to read as follows:" "This Rule shall take effect and be in full force on and after January 1, 1988."