11 CAR § 25-135. Carrier premium tax auditing

        11 CAR § 25-135. Carrier premium tax auditing.

        (a) Every carrier writing workers’ compensation insurance in the State of Arkansas shall, upon request by the Workers’ Compensation Commission, make available policy information sufficient to allow auditing of premium calculations to verify accurate payment of workers’ compensation premium tax in accordance with Arkansas Code § 11-9-303.

        (b) Policy information shall:

                (1) Include any information used by a carrier to determine written manual premium as defined in Arkansas Code § 11-9-303; and

                (2) Be provided in a form and manner prescribed by the commission.

        (c) A carrier’s failure to comply with this section shall result in said carrier being referred to the Insurance Commissioner for appropriate administrative action against the Arkansas certificate of authority of the carrier.



	
		
		
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		<p class="cs1C6C117C"><span class="cs717C1F">        </span><span class="cs8CC5C532">11 CAR &sect; 25-135. Carrier premium tax auditing.</span></p><p class="cs1C6C117C"><span class="cs717C1F">        (a) Every carrier writing workers&rsquo; compensation insurance in the State of Arkansas shall, upon request by the Workers&rsquo; Compensation Commission, make available policy information sufficient to allow auditing of premium calculations to verify accurate payment of workers&rsquo; compensation premium tax in accordance with Arkansas Code &sect; 11-9-303. </span></p><p class="cs1C6C117C"><span class="cs717C1F">        (b) Policy information shall: </span></p><p class="cs1C6C117C"><span class="cs717C1F">                (1) Include any information used by a carrier to determine written manual premium as defined in Arkansas Code &sect; 11-9-303; and </span></p><p class="cs1C6C117C"><span class="cs717C1F">                (2) Be provided in a form and manner prescribed by the commission. </span></p><p class="cs1C6C117C"><span class="cs717C1F">        (c) A carrier&rsquo;s failure to comply with this section shall result in said carrier being referred to the Insurance Commissioner for appropriate administrative action against the Arkansas certificate of authority of the carrier.</span></p>
This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows:

"(Adopted February 13, 2013; Effective July 1, 2013)"
Arkansas Code § 11-9-207