228 - Administrative expenses.
§ 228. Administrative expenses. 1. The chairman and department of audit and control, as soon as practicable after April first, nineteen hundred fifty, and annually as soon as practicable after April first in each year thereafter, shall ascertain the total amount of expenses, including in addition to the direct costs of personal service, the cost of maintenance and operation, the cost of retirement contributions made and workmen's compensation premiums paid by the state for or on account of personnel, rentals for space occupied in state owned or state leased buildings, such additional sum as may be certified to the chairman and the department of audit and control as a reasonable compensation for services rendered by the department of law and expenses incurred by such department, and all other direct or indirect costs, incurred by the chairman or the board during the preceding fiscal year in connection with the administration of this article. The services and expenses of the members, employees and officers of the board related to this article shall be apportioned and included in the amount to be assessed. If any officers or employees of the state perform duties directly which in part are related to the administration of this article and in part not related thereto and if there are other expenses which are incurred jointly in connection with the administration of this article and in activities not so connected, an equitable apportionment shall be made and only such parts thereof as apply to the administration of this article shall be chargeable to the administrative expenses as provided in this section. 2. An itemized statement of the expenses so ascertained shall be open to public inspection in the office of the chairman for thirty days after notice to all carriers by publication, before an assessment may be made upon such carriers as hereinafter provided. 3. The chairman shall as soon as practicable assess upon and collect from each carrier after the close of each fiscal year the proportion of expenses of administration for the preceding fiscal year, that the total payrolls, of the calendar year preceding assessment, of employees in employment who were covered by such carrier as reported to the carrier, bear to the total of all such payrolls for such calendar year so reported. The term "payroll" as used herein shall be the first seven thousand dollars of earnings of each employee during the preceding calendar year, to be reported under regulations of the chairman. 4. Notwithstanding the provisions of subdivisions one and three of this section, the chair shall require that partial payments for expenses of the fiscal year beginning April first, nineteen hundred eighty-three, and for each fiscal year thereafter, shall be made on March tenth of the preceding fiscal year and on June tenth, September tenth, and December tenth of each year, or on such other dates as the director of the budget may prescribe, by each insurance carrier, including the state insurance fund. Provided, however, that the payment due March tenth, nineteen hundred eighty-three for the fiscal year beginning April first, nineteen hundred eighty-three shall not be required to be paid until June tenth, nineteen hundred eighty-three. Each such payment shall be a sum equal to twenty-five per centum of the annual expenses assessed upon each carrier, including the state insurance fund, as estimated by the chair. The balance of assessments for the fiscal year beginning April first, nineteen hundred seventy-two and each fiscal year thereafter, shall be paid upon determination of the actual amount due in accordance with the provisions of subdivision three of this section. Any overpayment of annual assessments resulting from the requirements of this subdivision shall be refunded or at the option of the chair shall be applied as a credit against the assessment of the succeeding fiscal year. The requirements of this subdivision shall not apply to those carriers whoseestimated annual assessment is less than one hundred dollars and such carriers shall make a single payment of the estimated annual assessment on or before September thirtieth of the fiscal year.