PART I
GENERAL PROVISIONS	

1.2.19  EFFECTIVE DATE FOR THE 2009 AMENDMENTS.  THE RULES ADOPTED ON OCTOBER 30, 2009, ARE EFFECTIVE ON DECEMBER 30, 2009.

1.2.20 BASIS AND PURPOSE FOR THE 2009 AMENDMENTS.  THE AMENDMENTS EFFECTIVE DECEMBER 30, 2009, ARE ADOPTED PURSUANT TO 8-72-102, C.R.S., FOR THE PURPOSE OF MODIFYING PROVISIONS REQUIRED BY LEGISLATIVE ENACTMENTS TO FACILITATE INCREASED EFFICIENCY AND EFFECTIVENESS IN THE ADMINISTRATION OF THE APPEALS PROCESS, AND TO INCLUDE HOUSE BILL 09-1363, UNEMPLOYMENT COMPENSATION ENTERPRISE REQUIREMENTS TO THE REGULATIONS CONCERNING EMPLOYMENT SECURITY.

1.6 SUBSTITUTION OF THE WORD “TAX” “PREMIUM” FOR THE WORD “CONTRIBUTION” “TAX”. Wherever the word “contribution(s)”  “TAX(ES)” appears in these regulations RULES said word WORD(S) shall be replaced by the word “tax(es)” “PREMIUM(S)”. 

1.11 MAILING ADDRESS OF PARTIES.  IT IS THE RESPONSIBILITY OF A CLAIMANT, AN EMPLOYER, OR AUTHORIZED REPRESENTATIVE THEREOF TO KEEP THE DIVISION PROMPTLY AND DIRECTLY INFORMED OF THE PARTY’S CURRENT AND CORRECT MAILING ADDRESS.  PARTIES MAY NOTIFY THE DIVISION OF A CHANGE OF ADDRESS BY PROVIDING A WRITTEN, SIGNED STATEMENT IN PERSON, BY MAIL, BY FACSIMILE MACHINE, BY DIVISION-APPROVED ELECTRONIC MEANS, OR VIA CUBLINE, THE DIVISION'S INTERACTIVE VOICE RESPONSE SYSTEM.

PART VI
TAXES PREMIUMS AND ASSESSMENTS	

6.1 EMPLOYER TAXES PREMIUMS

6.1.1 Statutory References: 8-76-101 (1) (3), 8-76-102, 8-79-101, 8-79-102, 8-79-104, and 8-79-107, C.R.S.
 
6.1.2 Due Date of Taxes PREMIUMS. Except as otherwise provided by this regulation RULE 6.1, taxes PREMIUMS shall become due and be paid on the last day of the month next IMMEDIATELY following the calendar quarter for which such taxes THE PREMIUMS have accrued unless the amount of said taxes PREMIUMS is less than five dollars, in which case payment shall not be required. For purposes of this regulation RULE 6.1, if the due date of taxes PREMIUMS falls on a Saturday, Sunday, or legal holiday, payment will be considered timely if postmarked, received in person, or received electronically on the next following day that is not a Saturday, Sunday, or legal holiday. 

6.1.3 Payment to Another Jurisdiction. An employer who has erroneously paid to another jurisdiction an amount as taxes PREMIUMS properly payable to Colorado shall not be delinquent if taxes PREMIUMS properly payable to Colorado are paid within thirty days of the date on which the division determines that such taxes PREMIUMS are payable to Colorado. 

6.1.4 Erroneous Rate Notice. If, as a result of an incorrect notification or computation of rate by the division, an employer is required to make an additional payment of taxes PREMIUMS, such additional payment shall not accrue interest until thirty days after notification by the division that such additional payments are due. 

6.1.5 Payments. Quarterly payments shall include all taxes PREMIUMS with respect to wages paid for employment in all payroll periods that end within the quarter except, in accordance with regulation RULE 6.1.2, when the quarterly taxes PREMIUMS due are less than five dollars.
 
6.1.6 First Payment of New Employer. The first tax PREMIUM payment of any employing unit that becomes an employer at any time during a calendar year shall become due and be paid on or before the last day of the month immediately following the calendar quarter in which such employing unit becomes an employer.  Said payment shall include taxes PREMIUMS with respect to wages paid for employment occurring on and from the first day of the calendar year through all payroll periods that end within the calendar quarter in which the employing unit becomes an employer. 

6.1.7 Application of Payments on Delinquent Accounts. Whenever a delinquency exists in the account of an employer and payment is submitted to the division upon said account, the division shall apply such payment in the following order of priority: 

.3 Interest accrued on unpaid taxes PREMIUMS as of the date of the payment, commencing with the earliest quarter in which taxes PREMIUMS are due; 

.4 Unpaid taxes PREMIUMS, starting with the earliest quarter in which taxes PREMIUMS are due.

6.2 ASSESSMENTS AND RECOMPUTATIONS 

6.2.1 Statutory References: 8-72-101 (1), 8-72-108, 8-79-104, and 8-79-107, C.R.S. 

6.2.2 Obtaining Information. If, in the judgment of the division or upon its information and knowledge, the report of wages included in an employer’s tax PREMIUM report is incomplete or in error, the division may require a further report, examine the employer’s relevant books and records, or use other reasonable measures to the extent necessary to obtain an accurate report. 

6.2.3 Summary Methods. If a contributing employer is delinquent in filing a tax PREMIUM report within the time prescribed by the division or if a reimbursing employer whose records are needed to make a proper determination of an amount of indebtedness or other matter declines to make its records available, the division may, in its discretion: 

.1 Use the information and knowledge available to the division to estimate the amount of taxable CHARGEABLE wages paid by a contributing employer during the tax PREMIUM period or periods.  The amount of taxable CHARGEABLE wages so determined shall be deemed to have been paid by the employer and shall be used to determine the annual payroll; 

.2 Assess the employer for taxes PREMIUMS calculated on the basis of the estimated wages; and
 
6.2.4 Notification. A contributing employer who is delinquent in filing reports or paying taxes PREMIUMS shall be promptly notified of the assessment computed under regulation RULE 6.2.3.

6.2.5 Recomputations. Notwithstanding the provisions of regulation RULE 11.1, the division may correct errors of computation whenever such erroneous computations are found or brought to the division's attention. 

6.2.6 Notice of Recomputation. Every interested party shall be promptly notified of any recomputation made hereunder that affects an employer's liability for taxes PREMIUMS. 

6.2.7 Recomputation Not a Redetermination. An initial recomputation issued hereunder shall not be deemed to be a redetermination decision under regulation RULE 11.1. 

6.2.8 Redetermination Rights. Assessments and recomputations made hereunder are subject to redetermination pursuant to the provisions of regulation RULE 11.1.

PART VII
EMPLOYER RECORDS AND REPORTS	

7.2 REPORTS 

7.2.1 Statutory References: 8-70-103 (17), 8-72-101 (1), 8-73-107 (1) (h), 8-74-102 (1), 8-76-104 (5)(g) 8-76-104 (3)(g), 8-76-106 (4), 8-79-103 (1), and 8-79-104, C.R.S. 

7.2.4 UNEMPLOYMENT INSURANCE Quarterly Tax and Wage Reports. Every employer subject to the act shall furnish to the division a quarterly report of total covered wages paid (Employer’s Quarterly Unemployment Insurance Tax QUARTERLY Report) and a report of covered wages paid to all workers in his or her employ (Report of Worker’s Wages) except that no such reports shall be required with respect to an employee of a state or local agency performing intelligence or counterintelligence functions if the head of such agency has determined that filing such reports could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission.  These reports are due and any taxes PREMIUMS due thereon are payable on or before the last day of the month immediately following the third month of each calendar quarter, regardless of whether covered wages were paid during such quarter, and shall be filed in accordance with the methods specified in regulation RULE 7.2.5.  If the last day for filing timely reports falls on a Saturday, Sunday, or legal holiday, the reports due under this paragraph will be considered timely if postmarked or received on the next following day that is not a Saturday, Sunday, or legal holiday.  Any report due under these provisions that is postmarked or received after the due date will bear penalties as provided in 8-79-104 (1), C.R.S., until properly filed on prescribed division forms using division-approved reporting methods.

7.2.6 Request for Report. The division may request a wage and/or separation report concerning a particular worker using any of the communication methods specified in regulation RULE 1.9 for the purpose of confirming a report previously submitted or obtaining information necessary to enable the division to make a determination of benefit rights.  Such report shall be furnished to the division in person, by mail, by telephone, or by division-approved electronic means and shall be received by the division within twelve calendar days after the date on which the division requests such information. 

7.2.7 Cessation or Transfer of Business. Any employer that ceases doing business, that in any manner transfers all or part of the trade and business, or that changes the trade name or address of said business shall: 

.1 Within ten days thereof, give notice in writing to the division in accordance with regulation RULE 1.3.11; and

.2 In accordance with regulation RULE 1.3.11 and regulation RULE 7.2.4, file with the division a final Employer’s Quarterly Unemployment Insurance Tax QUARTERLY Report and Report of Worker's Wages when due for the calendar quarter in which the change or cessation occurred and for any quarter for which a report was due but not previously filed.

7.2.9 Incorrect or Incomplete Report. An incorrect or incomplete report not in substantial compliance with the provisions of this part VII of the regulations RULES may, at the division's discretion, be considered in the same manner and subject to the same penalties and loss of rights as if the employer had failed to submit a report. For the purposes of this paragraph, the Report of Worker's Wages required by regulation RULE 7.2.4 must include the report period, Colorado employer account number assigned by the division, employer's current name and address, worker's social security number, worker's name and total quarterly covered wages paid. 

7.2.11 Penalties Remain in Force. Nothing contained in these regulations RULES shall be construed as reason to relieve an employer from:

.1 The responsibility for the submission of quarterly tax PREMIUM reports or from the liability for payment of penalties incurred for failure to timely submit such reports, as provided by 8-79-104 (1), C.R.S., or 

.3 The division finds that the employer had good cause, as defined at regulation RULE 12.1.8, for failing to timely submit required documents.

PART VIII
EMPLOYER BOND REQUIREMENTS	

8.1 BONDING REQUIREMENTS 

8.1.1 Statutory Reference: 8-70-114 and 8-76-110, C.R.S. 

8.1.3 Bond Calculation, Employee Leasing. The bond calculation required in section 8-70-114 (2)(g)(III)(a), shall be based on the total taxes PREMIUMS assessed under the employee-leasing company’s unemployment insurance account, including taxes PREMIUMS assessed for work-site employers required to report under the employee-leasing company’s account.  If in the prior year, the work-site employer reported under a separate unemployment insurance account, the taxes PREMIUMS assessed for the work-site employer in the separate account shall be included in the bond calculation for the current year.

PART XI
REDETERMINATIONS AND APPEALS	

11.1 REDETERMINATIONS 

11.1.1 Statutory References: 8-73-102 (3), 8-74-102 (2), 8-76-103 (4), 8-76-110 (3) (e), and 8-76-113, C.R.S. 

11.1.2 Redetermination of Assessments. An employer who wishes to protest a notice of assessment of taxes PREMIUMS shall have fifteen calendar days after the date THE notification was provided in which to file a written request for redetermination of said assessment or to file a correct report of taxable CHARGEABLE wages paid during the tax PREMIUM period or periods.
 
11.1.4 Redetermination of Tax PREMIUM Rates. An employer who wishes to protest a notice of his or her tax PREMIUM rate shall have fifteen calendar days after the date THE notification was provided in which to file a written request for redetermination of the tax PREMIUM rate.
 
11.1.7 Reimbursement Bill. Any employer who wishes to protest a bill for payments in lieu of taxes PREMIUMS shall have fifteen calendar days after the date THE notification was provided in which to file a written request for redetermination of the amount due.

11.1.13 Limitation on Review. Review and redetermination by the division under this section shall be limited to the matters covered by the document protested.  No protest by an employer under regulation RULE 11.1.4 of a notice of the employer's tax PREMIUM rate shall permit inquiry into the validity of any assessment of taxes PREMIUMS subject to review and redetermination under regulation RULE 11.1.2 nor of any benefit charge to the employer's account subject to review and redetermination under regulation RULE 11.1.3, unless the employer has first protested the assessment or charge pursuant to regulations RULES 11.1.2 or 11.1.3. 

11.2 APPEALS PROCEDURE 

11.2.1 Statutory References: 8-72-108, 8-74-101 to 8-74-109, 8-76-103 (4), 8-76-113, and 8-80-102, C.R.S. 

11.2.2 Scope of Section. The procedures described herein deal with appeals on disputed claims under 8-74-101, et. seq., C.R.S.; appeals from determinations of liability, determinations of coverage, and seasonality determinations under 8-76-113 (1), C.R.S.; appeals from redeterminations regarding quarterly statements of benefits charged to an employer's account under 8-76-103 (4), C.R.S.; appeals from redeterminations as to an assessment of taxes PREMIUMS, rate of tax PREMIUM, recomputation of rate, or correction of any such matter under 8-76-113 (2), C.R.S.; redeterminations of reimbursement billings under 8-76-110 (3)(e), C.R.S.; and appeals from redeterminations of monetary eligibility under 8-74-102 (2), C.R.S. 

11.2.3 Procedure for Filing Appeals to Hearing Officer. Appeals from decisions of a deputy on a claim for benefits, from tax PREMIUM liability and coverage determinations, from seasonality determinations, and from redeterminations shall be by written notice of appeal that should state specific reasons.  HOWEVER, ANY WRITTEN STATEMENT EXPRESSING DISAGREEMENT WITH A DETERMINATION OR THE PARTY’S DESIRE FOR REVIEW SHALL BE ACCEPTED AS AN APPEAL.  AN APPEAL THAT DOES NOT STATE SPECIFIC REASONS MUST BE SUPPLEMENTED PRIOR TO THE APPEAL HEARING AND PROVIDED TO THE OTHER INTERESTED PARTIES IN TIME TO BE RECEIVED BEFORE THE DATE OF THE HEARING, AS REQUIRED BY RULE 11.2.9.4, OR THE SPECIFIC FACTUAL ISSUES MAY BE EXCLUDED FROM THE HEARING.  AN APPEAL and shall be filed in the central office of the division BY MAIL AT THE ADDRESS DESIGNATED IN THE NOTICE OF DECISION, OR MAY BE FILED in person, by mail, by facsimile machine, or by division-approved electronic means.  For purposes of this regulation RULE 11.2.3, the term “written” shall have THE meaning set forth in regulation RULE 1.3.11.  The notices of appeal in matters involving a disputed claim may also be filed with a public employment office.  The division shall provide a copy of such notice of appeal to each interested party.  When an appeal of a deputy’s decision on a claim for benefits is received, the division shall provide to interested parties and their authorized representatives, if any, copies of relevant separation information in the claim file submitted by the parties.  The division shall also provide to interested parties and their authorized representatives, if any, a copy of the form(s) used to document additional fact-finding information and to reflect those issues considered in rendering the decision. 

11.2.4 Notice of Hearing. Notices specifying THE time and place OF THE HEARING shall be mailed, transmitted by facsimile machine, or transmitted by electronic means to each party to the appeal at least ten calendar days before the scheduled hearing date.  If PARTICIPATION IN THE HEARING the hearing is to be conducted by telephone IS PERMITTED, the notice will so inform the parties and include instructions FOR SUCH PARTICIPATION. 

11.2.7 Prehearing Discovery in Tax PREMIUM Cases. In cases arising under 8-76-110 (3)(e) and 8-76-113, C.R.S., the chief hearing officer or designee may permit the parties to engage in prehearing discovery, insofar as practicable, in accordance with the Colorado Rules of Civil Procedure and, in connection therewith, shorten or extend any applicable response time. 

11.2.9 Conduct of Hearing. Hearings shall be conducted informally WITH AS FEW TECHNICAL REQUIRMENTS AS POSSIBLE. and in such manner as to ascertain the substantive rights of the parties. The appealing party shall have the burden of presenting evidence that supports the party's position on the issues raised by the appeal. Parties to the appeal may present any pertinent evidence. The taking of evidence in a hearing shall be controlled by the hearing officer in a manner best suited to ascertain the facts, to safeguard the rights of the parties, and to fully and fairly develop the record. FULLY AND FAIRLY DEVELOP THE RELEVANT EVIDENCE, SAFEGUARD THE RIGHTS OF ALL PARTIES, AND ASCERTAIN THE SUBSTANTIVE RIGHTS OF THE PARTIES BASED ON THE MERITS OF THE ISSUE(S) TO BE DECIDED.  THE APPEALING PARTY SHALL BE REQUIRED TO PRESENT EVIDENCE THAT SUPPORTS THE PARTY’S POSITION ON THE ISSUES RAISED BY THE APPEAL.  PARTIES TO THE APPEAL MAY PRESENT ANY RELEVANT EVIDENCE. HOWEVER, THE HEARING OFFICER IS CHARGED WITH ENSURING THAT THE RECORD IS FULLY DEVELOPED TO THE EXTENT PRACTICABLE BASED ON THE EVIDENCE REASONABLY AVAILABLE AT THE TIME OF THE HEARING, WHETHER OR NOT A PARTY IS REPRESENTED.  THEREFORE, THE HEARING OFFICER SHOULD OVERSEE THE DEVELOPMENT OF THE EVIDENCE AND PARTICIPATE IN THE INTERROGATION PROCESS TO THE EXTENT NECESSARY TO FULLY DEVELOP THE RECORD.  Computer records of the division concerning continued weeks claimed or payment for continued weeks claimed, including payments made by check or electronic benefits transfer, are admissible as evidence and may be filed in the record as evidence without formal identification if relevant to the issues raised by the appeal. However, parties shall be advised during the hearing of the documents to be considered. Prior to taking evidence, the hearing officer shall state the issues and the order in which evidence will be received. An interested party may not present factual issues at a hearing before a hearing officer that have not been provided to the other interested party(ies), as shown by the claim file. If good cause, as set forth in regulation 12.1.8, is found for a party not providing proper notice of the factual issues it intends to present, the hearing officer may adjourn the hearing. If good cause is not found, the hearing shall proceed as scheduled, and those new factual issues raised shall not be considered. An interested party may, at the hearing, waive the requirement that it be provided with proper notice. The hearing officer shall examine such parties, and opposing parties may cross-examine each other and the others’ witnesses. The hearing officer, after notice to the parties, may hear such 

additional evidence as deemed necessary. All testimony shall be presented under oath and the hearing shall be timed. At the conclusion of the hearing, the hearing officer shall inform the parties of the time consumed by the hearing and the approximate cost of the preparation of the transcript of the hearing and shall instruct the parties that an order will be promptly issued as to his or her decision in reference to the issues brought forth at the hearing. The hearing officer shall also instruct the parties that such decision may be appealed and that the appellant must bear the cost of preparation of the transcript. The sum paid may, at a later date, be reimbursed by the panel without interest, if such appeal results in a decision favorable to the appellant. It shall also be stated to the parties that the cost of preparation of the transcript may be waived pursuant to regulation 11.2.15. 

.1 Hearings shall normally be scheduled to be conducted in person. However, any interested party, authorized representative, or witness may participate by telephone at their option.PARTIES AND WITNESSES ORDINARILY MAY ELECT TO PARTICIPATE IN A HEARING IN PERSON OR BY TELEPHONE.  HOWEVER, BASED ON THE INDIVIDUAL CIRCUMSTANCES OF A CASE, THE CHIEF HEARING OFFICER OR DESIGNEE SHALL HAVE THE DISCRETION TO DETERMINE WHICH METHOD OF PARTICIPATION, IN PERSON OR BY TELEPHONE, WILL BEST ACHIEVE THE PURPOSES OF THIS RULE 11.2.9 AND TO ORDER THE PARTIES TO PARTICIPATE IN THAT MANNER.  THE IN-PERSON PRESENCE OF SOME PARTIES OR WITNESSES AT THE HEARING SHALL NOT PREVENT THE PARTICIPATION OF OTHER PARTIES OR WITNESSES BY TELEPHONE.  SWORN TESTIMONY FROM WITNESSES SHALL BE RECEIVED DURING TELEPHONE HEARINGS UNDER THE SAME RULES AS OTHER HEARINGS.

.2 The in-person presence of some parties or witnesses at the hearing shall not prevent the participation of other parties or witnesses by telephone.AN INTERESTED PARTY TO A HEARING MUST SUBMIT TO THE HEARING OFFICER ANY DOCUMENTS, SUBPOENAED DOCUMENTS, AND ANY PHYSICAL EXHIBITS THAT CAN BE REPRODUCED THAT HE OR SHE INTENDS TO INTRODUCE AT THE HEARING.  SUCH MATERIALS MUST BE SUBMITTED IN TIME TO ENSURE THAT THE HEARING OFFICER RECEIVES THEM BEFORE THE DATE OF THE SCHEDULED HEARING.  SUCH PARTY MUST ALSO PROVIDE COPIES OF ALL DOCUMENTS AND PHYSICAL EXHIBITS SENT TO THE HEARING OFFICER TO ANY OTHER INTERESTED PARTY TO THE HEARING OR TO THAT INTERESTED PARTY'S REPRESENTATIVE AS SHOWN ON THE HEARING NOTICE, IN TIME TO ENSURE THE MATERIALS ARE RECEIVED PRIOR TO THE DATE OF THE SCHEDULED HEARING.  FAILURE TO TIMELY SUBMIT SUCH MATERIALS TO THE HEARING OFFICER, OR TO TIMELY SEND THE MATERIALS TO THE OPPOSING PARTY OR SUCH PARTY’S REPRESENTATIVE MAY RESULT IN THEIR EXCLUSION FROM THE RECORD.  HOWEVER, IF A PARTY HAS MADE A GOOD FAITH EFFORT TO PROVIDE DOCUMENTS OR PHYSICAL EXHIBITS IN TIME TO BE RECEIVED PRIOR TO THE HEARING, SUCH MATERIALS SHALL NOT BE EXCLUDED DUE TO THE FAILURE OF THE HEARING OFFICER, THE OTHER INTERESTED PARTY, OR AN INTERESTED PARTY’S REPRESENTATIVE TO RECEIVE THE MATERIALS. IN ANY APPROPRIATE CASE WHERE DOCUMENTS HAVE BEEN TIMELY SENT BUT NOT RECEIVED IN ADVANCE, AN ADJOURNMENT OF THE HEARING MAY BE PERMITTED BY THE HEARING OFFICER PURSUANT TO RULE 11.2.11 UNLESS WAIVED ON THE RECORD BY BOTH PARTIES.

.3 Sworn testimony from witnesses shall be received during telephone hearings under the same regulations as  other hearings.HEARING PROCEDURE.  PRIOR TO TAKING EVIDENCE, THE HEARING OFFICER SHALL STATE THE ISSUES AND THE ORDER IN WHICH EVIDENCE WILL BE RECEIVED.  THE HEARING OFFICER ALSO SHALL INFORM THE PARTIES OF ANY WRITTEN DOCUMENTS OR OTHER TANGIBLE MATERIALS THAT HAVE BEEN RECEIVED AND EXPLAIN THE PROCEDURE FOR INTRODUCING THE MATERIALS AND OFFERING THEM INTO EVIDENCE.  THE SEQUENCE OF RECEIVING TESTIMONY SHALL BE IN THE HEARING OFFICER’S DISCRETION.  COMPUTER RECORDS OF THE DIVISION CONCERNING CONTINUED WEEKS CLAIMED OR PAYMENT FOR CONTINUED WEEKS CLAIMED, INCLUDING PAYMENTS MADE BY CHECK OR ELECTRONIC BENEFITS TRANSFER, ARE ADMISSIBLE AS EVIDENCE AND MAY BE FILED IN THE RECORD AS EVIDENCE WITHOUT FORMAL IDENTIFICATION IF RELEVANT TO THE ISSUES RAISED BY THE APPEAL.  THE HEARING OFFICER ALSO MAY CONSIDER ANY OTHER RELEVANT DIVISION FILE DOCUMENTS WITHOUT A FORMAL REQUEST OR IDENTIFICATION.  HOWEVER, PARTIES SHALL BE ADVISED DURING THE HEARING OF THE DIVISION RECORDS AND DOCUMENTS TO BE CONSIDERED.  ALL PHYSICAL MATERIALS OFFERED INTO THE RECORD SHALL BE CLEARLY IDENTIFIED AND MARKED.  FURTHER, MATERIALS ADMITTED SHALL BE EXPRESSLY RECEIVED FOR THE RECORD.  THE HEARING OFFICER SHALL PERMIT THE PARTIES TO TESTIFY ON THEIR OWN BEHALF AND PRESENT WITNESSES, AND OPPOSING PARTIES MAY CROSS-EXAMINE EACH OTHER AND THE OTHERS’ WITNESSES.  THE HEARING OFFICER SHALL EXAMINE THE PARTIES AND WITNESSES AS NECESSARY AND, AFTER NOTICE TO THE PARTIES, MAY HEAR SUCH ADDITIONAL EVIDENCE AS DEEMED NECESSARY.  ALL TESTIMONY SHALL BE PRESENTED UNDER OATH AND THE HEARING SHALL BE TIMED.  AT THE CONCLUSION OF THE HEARING, THE HEARING OFFICER SHALL INFORM THE PARTIES OF THE TIME CONSUMED BY THE HEARING AND THE APPROXIMATE COST OF THE PREPARATION OF THE TRANSCRIPT OF THE HEARING, IF ANY, AND SHALL INSTRUCT THE PARTIES THAT A DECISION  WILL BE PROMPTLY ISSUED AS TO THE ISSUES BROUGHT FORTH AT THE HEARING.  THE HEARING OFFICER SHALL ALSO INSTRUCT THE PARTIES THAT SUCH DECISION MAY BE APPEALED AND, IF APPLICABLE, THAT THE APPELLANT MUST BEAR THE COST OF PREPARATION OF THE TRANSCRIPT.  THE SUM PAID MAY, AT A LATER DATE, BE REIMBURSED BY THE PANEL WITHOUT INTEREST, IF SUCH APPEAL RESULTS IN A DECISION FAVORABLE TO THE APPELLANT.  IT SHALL ALSO BE STATED TO THE PARTIES THAT THE COST OF PREPARATION OF THE TRANSCRIPT MAY BE WAIVED PURSUANT TO RULE 11.2.15.  THE HEARING OFFICER SHALL VERIFY THE ACCURACY OF THE ADDRESSES ON FILE FOR THE PARTIES.
 
.4 An interested party to a hearing must submit to the hearing officer any documents or any subpoenaed documents and any physical exhibits that can be reproduced that he or she intends to introduce at the hearing in time to ensure that the hearing officer receives the documents and physical exhibits before the date of the scheduled hearing. Prior to the date of the scheduled hearing, such party must also provide copies of all documents and physical exhibits sent to the hearing officer to any other interested party to the hearing and to that interested party's representative as shown on the hearing notice. Failure to provide the hearing officer, the 

opposing party, and such party's representative with copies of such documents and physical exhibits may result in their exclusion from the record or may result in adjournment of the hearing by the hearing officer pursuant to 
regulation 11.2.11 unless waived on the record by both parties.  NEW ISSUES.  PARTIES ARE ENTITLED TO ADVANCE NOTICE OF THE FACTUAL ISSUES THAT MAY BE CONSIDERED AT A HEARING.  THE HEARING OFFICER SHALL NOT PERMIT AN INTERESTED PARTY TO PRESENT FACTUAL ISSUES AT A HEARING THAT HAVE NOT BEEN DISCLOSED TO THE OTHER INTERESTED PARTY(IES) IN WRITING, AS SHOWN BY THE CLAIM FILE.  IF GOOD CAUSE, AS SET FORTH IN RULE 12.1.8, IS FOUND FOR A PARTY NOT PROVIDING PROPER NOTICE OF THE FACTUAL ISSUES IT INTENDS TO PRESENT, THE HEARING OFFICER MAY ADJOURN THE HEARING.  IF GOOD CAUSE IS NOT FOUND, THE HEARING SHALL PROCEED AS SCHEDULED, AND THOSE NEW FACTUAL ISSUES RAISED SHALL NOT BE CONSIDERED.  IN DETERMINING WHETHER THERE IS GOOD CAUSE FOR PERMITTING A NEW FACTUAL ISSUE, THE HEARING OFFICER SHALL GIVE SUBSTANTIAL WEIGHT TO AN ABSENCE OF PREJUDICE TO THE OTHER INTERESTED PARTY AND TO THE OVERALL INTERESTS OF AN ACCURATE AND FAIR RESOLUTION.  AN INTERESTED PARTY MAY, AT THE HEARING, WAIVE THE REQUIREMENT THAT IT BE PROVIDED WITH PROPER NOTICE.
  
.5 Based on the individual circumstances of a case, the chief hearing officer or designee shall have the discretion to determine which method of participation, in person or by telephone, will best achieve the purposes of this regulation 11.2.9 and to order the parties to participate in that manner.

11.2.15 Procedure for Appeal to the Panel.

.12 Briefing Schedule. A “brief” for purposes of this rule, shall be any document apparently intended by an interested party to be a written argument.  After the transcript of the hearing has been prepared, copies of the transcript shall be provided to the interested parties named in the caption of the hearing officer’s decision with a notice that the parties may submit a brief. Each named interested party may submit one brief within twelve calendar days after the date the notice was provided to the party by the panel. The panel shall provide a copy of the appealing party’s brief, or a notice that a brief was not received, to the other-named interested parties. If a brief has been filed by the appealing party, the other-named interested parties may submit a brief in response.  THE PANEL MAY, IN ITS DISCRETION, PERMIT THE NON-APPEALING PARTY TO FILE A BRIEF IN RESPONSE TO THE BRIEF FILED BY THE APPEALING PARTY.  Such RESPONSE brief must be filed with the panel within ten calendar days of the date OF the PANEL’S NOTIFICATION, WHICH SHALL BE ACCOMPANIED BY A COPY OF THE appealing party’s brief. was provided to the other-named interested parties by the panel. Requests for extensions of time for the filing of briefs must be in writing as defined in regulation RULE 1.3.11.2 and will be granted only on a specific showing of inability to submit a brief within the time limits set forth herein.  When a party files an appeal of a hearing officer’s decision in circumstances in which there is no transcript to be prepared, the appealing party shall submit its written argument, if any, with the appeal. 

11.2.16 Decision of the Panel. THE PANEL MAY AFFIRM, MODIFY, REVERSE, OR SET ASIDE A HEARING OFFICER’S DECISION ON THE BASIS OF THE EVIDENCE IN THE RECORD PREVIOUSLY SUBMITTED IN THE CASE, WHICH SHALL INCLUDE ANY RELEVANT MATERIALS IN THE CASE FILE AT THE TIME OF THE HEARING.  IN ADDITION, THE MAJORITY OF THE MEMBERS OF ENTIRE PANEL MAY REMAND A CASE FOR THE TAKING OF FURTHER EVIDENCE WHERE THERE HAS BEEN A COMPELLING DEMONSTRATION THAT SUCH EVIDENCE, IF CREDITED, WOULD ESTABLISH THAT A MISCARRIAGE OF JUSTICE HAS OCCURRED.  PRIOR TO DETERMINING WHETHER SUCH A REMAND IS APPROPRIATE, THE PANEL SHALL PROVIDE WRITTEN NOTICE OF THE ISSUE TO THE INTERESTED PARTIES AND AFFORD THEM AT LEAST SEVEN (7) CALENDAR DAYS TO PROVIDE A WRITTEN RESPONSE.  IN DETERMINING THE ISSUE, THE PANEL MEMBERS SHALL CONSIDER THE FOLLOWING FACTORS:  WHETHER THE PARTY 
OFFERING THE ADDITIONAL EVIDENCE KNEW OR SHOULD HAVE KNOWN OF THE EXISTENCE OF THE EVIDENCE AT THE TIME OF THE HEARING; WHETHER THE PARTY REQUESTED THE HEARING OFFICER TO CONTINUE THE HEARING TO ALLOW ADDITIONAL EVIDENCE AND THE HEARING OFFICER DENIED THE PARTY’S REQUEST; WHETHER THERE IS A SUBSTANTIAL LIKELIHOOD THAT THE OFFER OF PROOF PERTAINING TO THE ADDITIONAL EVIDENCE  WOULD HAVE COMPELLED A SUBSTANTIALLY DIFFERENT DECISION BY THE HEARING OFFICER; AND WHETHER THERE IS A SUBSTANTIAL LIKELIHOOD THAT THE ADDITIONAL EVIDENCE WOULD SHOW THAT THE EVIDENCE PRESENTED AT THE HEARING WAS FALSE AND THAT THE FALSE EVIDENCE HAD AN EFFECT ON THE OUTCOME OF THE HEARING.  THE NEGLECT OR ERROR OF A PARTY’S DESIGNATED REPRESENTATIVE SHALL BE IMPUTED TO THE PARTY AND SHALL NOT CONSTITUTE A BASIS FOR A REMAND TO CONSIDER ADDITIONAL EVIDENCE UNDER THIS SECTION.  Decisions shall identify those members of the panel who consider an appeal and copies thereof SHALL BE provided to all the INTERESTED parties OR THEIR REPRESENTATIVES OF RECORD.  The decision of the majority shall control, provided, however, that a dissent stating reasons therfor THEREFOR may be filed by the minority. 

.1 PRECEDENTIAL DECISIONS. UPON A UNANIMOUS VOTE OF THE MEMBERS OF THE ENTIRE PANEL, A PANEL DECISION MAY BE DESIGNATED AS PRECEDENTIAL TO BE FOLLOWED BY THE HEARING OFFICERS AND DEPUTIES OF THE DIVISION.  PRECEDENTIAL DECISIONS SHALL MEET AT LEAST ONE OF THE FOLLOWING CRITERIA:  1) THE DECISION INTERPRETS A STATUTE, RULE, OR 2) THE DECISION RESOLVES AN APPARENT CONFLICT OF AUTHORITY.  PRECEDENTIAL DECISIONS SHALL BE PROMPTLY PROVIDED TO THE HEARING OFFICERS AND DEPUTIES OF THE DIVISION.  IN ADDITION, PRECEDENTIAL DECISIONS SHALL BE PUBLISHED AND MADE AVAILABLE TO THE PUBLIC IN A MANNER THAT DOES NOT REVEAL CONFIDENTIAL IDENTIFYING INFORMATION PROHIBITED BY 8-72-107(1), C.R.S.

11.2.22 Preserving Records of Decisions. Decisions of hearing officers and the panel shall be kept in such format as may be determined by the division in the main administrative office of the division in Denver, Colorado for a period of two years after the last decision.  Copies of such decisions may be obtained BY THE INTERESTED PARTIES upon written request and the payment of a reasonable fee therfor THEREFOR.

PART XII
GOOD CAUSE	

12.1 DETERMINATION OF GOOD CAUSE 

12.1.1 Statutory References: 8-73-107 (1)(h), 8-73-108 (5)(e)(XVIII)(XIX), 8-74-102, 8-74-106, 8-76-110 (2)(g), 8-76-110 (4)(e), 8-76-113, and 8-79-104 (1)(d), C.R.S. 

12.1.3 Procedure. Whenever an interested party files an untimely appeal from a deputy’s decision, or whenever an appeal from a deputy’s decision has been dismissed because the appealing party has failed to appear for a scheduled hearing before a hearing officer and has requested that a new hearing be scheduled, the division shall determine if good cause has been shown for permitting the untimely appeal or excusing the failure to appear.  Whenever an interested party files an untimely appeal from a hearing officer’s decision, or whenever an interested party failed to appear for a hearing held on an appeal from a deputy’s decision and has filed a request for a new hearing, the panel shall determine if good cause has been shown for permitting the untimely appeal or excusing the failure to appear.  The division or the panel shall make a determination of good cause only if the untimely appeal or request for new hearing contains a statement of the reasons for which the party failed to act in a timely manner. The statement shall demonstrate the basis for a finding of good cause for permitting the untimely appeal or excusing the failure to appear at the hearing by stating the reasons therefore with supporting relevant facts.  If the party’s untimely appeal or request for a new hearing does not contain such a statement or if the statement is insufficient, the division or the panel, as appropriate, shall notify the party that the untimely appeal or request for a new hearing shall not be accepted unless the party can show good cause for his or her failure to act as required, and the party shall have ten calendar days from the date of such notice to submit a written statement with the division or the panel, as appropriate.  IF A PARTY HAS SUBMITTED A WRITTEN STATEMENT WITH THE UNTIMELY APPEAL OR INITIAL NEW HEARING REQUEST, BUT THE STATEMENT IS INSUFFICIENT FROM WHICH TO DETERMINE WHETHER OR NOT THERE IS GOOD CAUSE, THE DIVISION OR PANEL, AS APPROPRIATE, SHALL MAKE A REASONABLE EFFORT TO ELICIT SUCH ADDITIONAL SPECIFIC INFORMATION AS IS NECESSARY TO MAKE A DETERMINATION.

12.1.8 Substantive Guidelines. In determining whether good cause has been shown for permitting an untimely action or excusing the failure to act as required, the division and the panel may consider any relevant factors including, but not limited to, whether the party acted in the manner that a reasonably prudent individual would have acted under the same or similar circumstances, WHETHER THE UNTIMELY ACTION OR FAILURE TO ACT RESULTED FROM CIRCUMSTANCES THAT WOULD CAUSE A REASONABLY CAREFUL INDIVIDUAL TO NEGLECT A DUTY, whether the party received timely notice of the need to act, whether there was administrative error by the division, whether there were factors outside the control of the party that prevented a timely action OR INTERFERED WITH THE OPPORTUNITY TO ACT, EXCEPT THAT THE ACTS AND OMISSIONS OF A PARTY’S AUTHORIZED REPRESENTATIVE ARE CONSIDERED THE ACTS AND OMISSIONS OF THE PARTY AND ARE NOT CONSIDERED TO BE A FACTOR OUTSIDE THE PARTY’S CONTROL AS INTENDED BY THIS RULE, the efforts made by the party to seek an extension of time by promptly notifying the division, the party's physical inability to ACT OR take timely action, the length of time the action was untimely, and whether any other interested party has been prejudiced by the FAILURE TO ACT OR untimely action, THE APPARENT MERITS OF THE PARTY’S UNDERLYING POSITION, AND THE OVERALL INTERESTS OF AN ACCURATE AND FAIR RESOLUTION OF THE UNDERLYING ISSUE TO BE DECIDED.  “PREJUDICE,” AS USED IN THIS SECTION, MEANS THAT AN INTERESTED PARTY WILL BE PREVENTED OR SUBSTANTIALLY IMPAIRED IN THE ABILITY TO PRESENT PROBATIVE EVIDENCE IN SUPPORT OF THE INTERESTED PARTY’S POSITION OR IN THE ABILITY TO REFUTE THE POSITION OF THE OPPOSING PARTY.  However, good cause cannot be established to accept or permit an untimely action or to excuse the failure to act, as required, that was caused by the party’s failure to keep the division directly and promptly informed by a written, signed statement of his or her current and correct mailing address in person, by mail, by facsimile machine, by division-approved electronic means, or by CUBLine, the division's interactive voice response system.  THIS PROVISION SHALL NOT APPLY IF unless it is determined that the party reasonably believed that the division would not have any need for his or her new address under the circumstances OR IF THE PARTY WAS PHYSICALLY OR MENTALLY UNABLE TO PROVIDE THE ADDRESS IN A PROMPT MANNER.  A written decision concerning the existence of good cause need not contain findings of fact on every relevant factor, but the basis for the decision must be apparent from the order.

PART XVI 
EMPLOYEE-LEASING COMPANIES	

16.1 EMPLOYEE-LEASING COMPANY CERTIFICATIONS 

16.1.1 Statutory Reference: 8-70-114, C.R.S. 

16.1.2 Employee-Leasing Company Certification Considered. An employer who meets the definition of an employee-leasing company as described in 8-70-114 (2)(a)(V), C.R.S., shall be certified only if: 

.3 In conjunction with the application, the employer provides evidence of securitization of unemployment taxes PREMIUMS as set forth in 8-70-114 (2)(g)(III) and regulation RULES part VIII, and

16.3 PROVISION OF BOND OR OTHER SECURITY. 

16.3.1 Statutory Reference: 8-70-114 (2)(g)(III), C.R.S.

16.3.3 Deduction From a Deposit Of Money or Security. The division may deduct from the money deposited by an employee-leasing company pursuant to regulation RULE 16.3.2 or sell the securities an employee-leasing company has so deposited to the extent necessary to satisfy any due and unpaid taxes PREMIUMS and any applicable interest and penalties. 

16.4 QUALIFIED ASSURANCE ORGANIZATION

16.4.1 Statutory Reference: 8-70-114 (2)(g)(III) 

16.4.2 Application to be an Approved Assurance Organization. Any assurance organization seeking to be an approved, qualified assurance organization in accordance with 8-70-114 (2)(g)(III)(C), C.R.S., shall make application with the division using such filing methods as may be prescribed by the division. Such application shall include evidence of securitization of unemployment taxes PREMIUMS as set forth in 8-70-114 (2)(g)(III), C.R.S.