(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 more than thirty days after the issuance of the prior 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.
Five Year Review (FYR) Dates: 5/14/2020 and 05/14/2025
Certification: CERTIFIED ELECTRONICALLY
Date: 05/14/2020
Promulgated Under: 119.03
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.26(H)
Prior Effective Dates: 10/29/1993, 01/15/2001, 07/01/2015