288.130. Employer records--benefit information--liability determination--final when--extension of time period for cause--reconsideration, when.
Employer records--benefit information--liability determination--finalwhen--extension of time period for cause--reconsideration, when.
288.130. 1. Each employing unit shall keep true and accurate payrolland other related records, containing such information as the division mayby regulation prescribe for a period of at least three calendar years afterthe record was made. Such records shall be open to inspection and besubject to being copied by authorized representatives of the division atany reasonable time and as often as may be necessary. Any authorizedperson engaged in administering this law may require from any employingunit any sworn or unsworn reports, with respect to individuals performingservices for it, which are deemed necessary for the effectiveadministration of this law.
2. All employers required to report W-2 copy A information onmagnetic media tape to the Social Security Administration pursuant to 26CFR Section 301.6011-2, or successor regulations, are likewise required toreport quarterly wage information due pursuant to section 288.090 to thedivision on magnetic tape or diskette in a format prescribed by thedivision.
3. Each employer shall post and maintain in places readily accessibleto the employer's workers printed statements concerning benefit rights,claims for benefits and such other matters related to the administration ofthis law as the division may by regulation prescribe. Each employer shallsupply to workers copies of any printed statements relating to claims forbenefits when and as the division may by regulation prescribe. Suchprinted statements and other materials shall be supplied by the divisionwithout cost.
4. A deputy shall make an ex parte determination after investigationbut without hearing with respect to any matter pertaining to the liabilityof an employing unit which does not involve a claimant. The deputy shallpromptly notify any interested employing units of each such determinationand the reason for it. The division shall grant a hearing before anappeals tribunal to any employing unit appealing from any such ex partedetermination provided an appeal is filed in writing within thirty daysfollowing the date of notification or the mailing of such determination tothe party's last known address. In the absence of an appeal any suchdetermination shall become final at the expiration of a thirty-day period.The deputy may, however, at any time within a year from the date of thedeputy's determination, for good cause, reconsider the determination andshall promptly notify all interested employing units of his amendeddetermination and the reason for it.
5. The thirty-day period provided in subsection 4 of this sectionmay, for good cause, be extended.
(L. 1951 p. 564, A.L. 1988 H.B. 1485, A.L. 1996 H.B. 1368, A.L. 1998 S.B. 922)Effective 1-1-99
(1955) An employment security tax for each calendar year is a separate transaction and a determination of liability as to one year is no adjudication as to another. Christian Board of Pub. v. Div. of Emp. Security (A.) 279, S.W.2d 55.