4141-13-04 Corrected determinations and orders.

(A) The director may issue a corrected determination or order pursuant to division (H) of section 4141.26 of the Revised Code, correcting a prior erroneous determination or order, except that the director may not issue such a corrected determination or order if the erroneous determination or order was caused solely by omission or error of the department and such a correction would adversely affect the employer or any of the employers that were parties in interest to the erroneous determination or order.

(B) For the purposes of this rule and division (H)(2)(b) of section 4141.26 of the Revised Code, a corrected erroneous determination or order will be deemed to adversely affect an employer or any of the employers that were parties in interest to the erroneous determination or order if the correction of the erroneous determination or order would result in a net increase in the sum of the amount of contributions, surcharge, forfeiture and interest owing for the period with respect to which the erroneous determination was made.

R.C. 119.032 review dates: 09/28/2005 and 09/28/2010

Promulgated Under: 4141.14

Statutory Authority: 4141.13(A)

Rule Amplifies: 4141.26(H)

Prior Effective Dates: 10/29/93, 01/15/01