If any covered employer fails to file a report when due under this chapter, or if such report when filed is incorrect or insufficient, the director may, on the basis of available information, determine the amount of wages paid in covered employment during the periods with respect to which the reports were or should have been made and the amount due under this chapter from the employer. The determination shall become final unless the employer, within fourteen (14) days after notice as provided in section 72-1368(5), Idaho Code, files an appeal with the department. Proceedings on the appeal shall be in accordance with the provisions of section 72-1361, Idaho Code.
Idaho Code § 72-1358
Determination of amounts due upon failure to report
Known as the Employment Security Law
The act spans §§ 72–72 (117 sections).
1947, ch. 269, § 58, p. 793; am. 1949, ch. 144, § 58, p. 252; am. 1965, ch. 203, § 4, p. 456; am. 1998, ch. 1, § 75, p. 3; am. 2016, ch. 158, § 7, p. 429.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.