Payments When Contributory Employer Becomes Reimbursable

Section 2765 Section 2765.40  Payments When Contributory Employer Becomes Reimbursable An election by an eligible contributing employer to make payments in lieu of contributions shall not terminate by liability incurred by the employer for the payment of contributions, interest or penalties with respect to any calendar quarter which ends prior to the effective date of the election. The change becomes effective beginning with January 1 of the next calendar year.