- (1) Corrections of errors may be made by the employer on subsequent monthly reports via a letter of explanation and credit taken or additional payment remitted. Corrections reducing an employee's contributions cannot be accepted if the employee has received a refund.
- (2) Contributions and wages reported for prior school years must be corrected using the employee and employer contribution rates in effect for the period the wages were earned.
- (3) If the error caused membership service to be credited incorrectly, the member's account must be adjusted accordingly.
Authorizing statute(s): 19-4-201, 19-20-201, MCA
Implementing statute(s): 19-4-208, 19-20-208, 19-20-716, MCA
History: NEW, 1987 MAR p. 2233, Eff. 12/11/87; AMD, 1989 MAR p. 1276, Eff. 9/1/89; AMD, 2000 MAR p. 822, Eff. 3/31/00; AMD, 2007 MAR p. 2120, Eff. 12/21/07.