Section 8 AAC 85.460 - Voluntary election of coverage(a) The effective date of a voluntary election of coverage by an employing unit is the first day of the quarter in which election of coverage is requested or the first quarter for which wages are reported and contributions paid on those wages, whichever is earlier.(b) If an employing unit fails to report wages and pay contributions in accordance with AS 23.20.165, the department may terminate a voluntary election of coverage effective retroactive to the quarter that a report and full payment were last received by the department from the employing unit.Eff. 4/11/90, Register 114; am 12/5/2009, Register 192; am 6/27/2014, Register 210, July 2014Authority:AS 23.20.045
AS 23.20.325