Louisiana Revised Statutes 23:1540 – Appeal of liability or tax rate determination
Terms Used In Louisiana Revised Statutes 23:1540
- Employer: means :
(a) Any employing unit which in any calendar quarter in either the current or preceding calendar year paid for services in employment wages of one thousand five hundred dollars or more for some portion of a day in each of twenty different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, had in employment at least one individual regardless of whether the same individual was in employment each day. See Louisiana Revised Statutes 23:1472
An employer may apply for review of any liability determination and any tax rate resulting from that determination in accordance with the time delays and procedures provided in La. Rev. Stat. 23:1541(E).
Acts 1989, No. 351, §1, eff. June 28, 1989; Acts 2014, No. 529, §1.