145-1-33 Omitted contributions.

All payments made by employees and their employers for omitted contributions, completed before January 25, 1972, having been made in accordance with the board policy interpreting the statute in effect at the time of payment, are proper and are not subject to recomputation.

R.C. 119.032 review dates: 09/29/2005 and 09/29/2010

Promulgated Under: 111.15

Statutory Authority: 145.09

Rule Amplifies: 145.47, 145.48

Prior Effective Dates: 1/1/03, 6/18/75