1. (1) If the balance in the employer’s account is to be or has been credited to the balancing account under s. 108.16 (6) (c), Stats., the department may reactivate the employer’s account, on its own motion or at the employer’s request, as of the date of coverage if any of the following apply:

   1. (a) The employer had payroll within 6 months of the effective date of a determination terminating coverage under s. 108.02 (13) (i), Stats.
   2. (b) The account was closed because the employer failed to report any payroll.

History

History: Cr. Register, June, 1990, No. 414, eff. 7-1-90; emerg. renum. from ILHR 110.17, eff. 2-19-93; renum. from ILHR 110.17, Register, May, 1993, No. 449, eff. 6-1-93; CR 18-033: am. (1) (intro.), (a) Register May 2019 No. 761, eff. 6-1-19.