§ 40-1-227. Experience period.  


Latest version.
  • “Experience period means:

    1.  For any tax year occurring before January 1, 2007, the most recent three (3) consecutive completed calendar years occurring before the calendar year for which a tax rate is being calculated; and

    2.  For any tax year occurring after December 31, 2006, the most recent twelve (12) consecutive completed calendar quarters occurring before July 1 of the year immediately preceding the year for which the employers contribution rate is being calculated.

Added by Laws 2006, c. 176, § 4, eff. July 1, 2006.