Section 421.123. Good cause for untimely filing of employer's quarterly contribution report.

Good cause under section 18(d) of Act No. 1 of the Extra Session of 1936, as amended, being S421.18(d)  of  the   Michigan  Compiled Laws, for an employer's failure to file a quarterly contribution report within 30 days after the date that the contribution rate is mailed by  the agency to the employer includes, but is not limited to:

(a)   A deliberate and intentional failure by an employee or other agent of the employer to file the contribution report or reports. (b) The death or incapacity of the employer, the employer's employee, or other agent of the employer that  prevents  the  timely  filing  of  the contribution report or reports.

(c)   An unavoidable absence from the workplace of the employer, the employee of the employer, or other agent of the employer that prevents the timely filing of the contribution report. Reasons for unavoidable absence include service on jury duty or service in the military  of   the  United States or in the Michigan national guard.

(d)  The unavailability, due to extraordinary reasons, of information needed to complete the contribution report. Extraordinary reasons for the unavailability include fire, flood, natural disaster, or an act of God.

(e)     An employer's, employer's employee's, or  employer's   agent's inadvertent filing, in a timely manner, of the contribution report with a state or federal taxing  authority   other  than the   employment   security agency.

(f)   The failure of a business or governmental agency entrusted with the delivery of mail to deliver the determination of the contribution   rate  to the employer within a reasonable  period or to deliver the employer's completed quarterly contribution report to the employment security  agency within a reasonable period.

(g)   The failure of a predecessor employer to file 1   or   more   quarterly contribution reports  in a timely manner which results in a higher contribution rate or a penalty, or both, for the successor  employer  and, within  1  year   from  the  date  of   mailing  the  determination   of the contribution rate to the successor, either the successor employer  files,   with  the employment security agency, a copy of the missing report or reports signed by the predecessor employer or the authorized agent of the predecessor employer or else an auditor of the employment security agency prepares and files the report or reports  based   on  the records  of  the predecessor employer.

History: 1995 AACS.