- (a) Every carrier writing workers’ compensation insurance in the State of Arkansas shall, upon request by the Workers’ Compensation Commission, make available policy information sufficient to allow auditing of premium calculations to verify accurate payment of workers’ compensation premium tax in accordance with Arkansas Code § 11-9-303.
(b) Policy information shall:
- (1) Include any information used by a carrier to determine written manual premium as defined in Arkansas Code § 11-9-303; and
- (2) Be provided in a form and manner prescribed by the commission.
- (c) A carrier’s failure to comply with this section shall result in said carrier being referred to the Insurance Commissioner for appropriate administrative action against the Arkansas certificate of authority of the carrier.
Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "(Adopted February 13, 2013; Effective July 1, 2013)"