Subpart A - General Provisions and Definitions

§ 345.101 - Requirement for contribution.

§ 345.102 - Multiple employer limitation.

§ 345.103 - Rate of contribution.

§ 345.104 - Employees and employee representatives not liable.

§ 345.105 - Definitions.

Subpart B - Reporting and Collecting Contributions

§ 345.110 - Reports of compensation of employees.

§ 345.111 - Contribution reports.

§ 345.112 - Final contribution reports.

§ 345.113 - Execution of contribution reports.

§ 345.114 - Prescribed forms for contribution reports.

§ 345.115 - Place and time for filing contribution reports.

§ 345.116 - Payment of contributions.

§ 345.117 - When fractional part of cent may be disregarded.

§ 345.118 - Adjustments.

§ 345.119 - Refunds.

§ 345.120 - Assessment and collection of contributions or underpayments of contributions.

§ 345.121 - Jeopardy assessment.

§ 345.122 - Interest.

§ 345.123 - Penalty for delinquent or false contribution reports.

§ 345.124 - Right to appeal the amount of a contribution, interest, or penalty.

§ 345.125 - Records.

§ 345.126 - Liens.

Subpart C - Individual Employer Records

§ 345.201 - Individual employer record defined.

§ 345.202 - Consolidated employer records.

§ 345.203 - Merger or combination of employers.

§ 345.204 - Sale or transfer of assets.

§ 345.205 - Reincorporation.

§ 345.206 - Abandonment.

§ 345.207 - Defunct employer.

§ 345.208 - System records.

Subpart D - Contribution Rates

§ 345.301 - Introduction.

§ 345.302 - Definition of terms and phrases used in experience-rating.

§ 345.303 - Computation of rate.

§ 345.304 - New-employer contribution rates.

§ 345.305 - Notification and proclamations.

§ 345.306 - Availability of information.

§ 345.307 - Rate protest.

Subpart E - Benefit Charging

§ 345.401 - General rule.

§ 345.402 - Strikes or work stoppages.

§ 345.403 - Multiple base year employers.

§ 345.404 - Adjustments.

§ 345.405 - Notices to base year employers.

§ 345.406 - Defunct employer.