1. A. Contributions shall accrue and become payable by each employer for each calendar year in which the employer is subject to this act, with respect to wages for employment. Such contributions shall become due and be paid by each employer to the Commission for the Fund in accordance with such rules as the Commission may prescribe, and shall not be deducted, in whole or in part, from the wages of individuals in such employer's employ.
2. B. In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent ($0.005) or more, in which case it shall be increased to one cent ($0.01).
3. C. Each employer shall be notified of its contribution rate for the calendar year before March 31 of such year. Such rate shall become conclusive and binding upon the employer unless within twenty (20) days after the mailing of the notice of the contribution rate, to the employer's last-known address, the employer files a written request for a review and redetermination setting forth the employer's reasons therefor. The Commission shall provide for such review and issue a determination to the employer.
4. D. Within fourteen (14) days after the date of mailing of the notice of the determination, the employer may file with the Commission at the address prescribed in the notice the employer's specific written objections to the contribution rate so determined. The matter will be heard upon those specific written objections by a representative appointed by the Commission. The decision thereon shall be made in writing and notice thereof mailed to the employer. The employer may appeal therefrom to the district court by filing a petition for review with the clerk of that court within thirty (30) days after the date of mailing stated upon that notice of decision.

Laws 1980, SB 637, c. 323, § 3-102, emerg. eff. July 1, 1980; Amended by Laws 1981, HB 1399, c. 259, § 15, emerg. eff. June 25, 1981; Amended by Laws 1993, SB 344, c. 219, § 12, eff. September 1, 1993; Amended by Laws 1997, HB 1130, c. 30, § 12, emerg. eff. July 1, 1997 (superseded document available).