HAR §12-5-245. Inactive employer contribution ledgers

Inactive employer contribution ledgers may be destroyed after five years have elapsed from the end of the calendar year to which they relate, provided that a summary of each account has been made showing: (1) Name, address, and account number; and (2) Commencement and termination dates; and (3) Balance of net reserve or, if the reserve has been transferred, the account number of the successor employer. [Eff. 6/26/81] (Auth: HRS ''383-92, 383-102) (Imp: HRS '383-102) ''12-5-246 to 12-5-248 (Reserved)