Section 12-12-71 - Claim for premium supplementation(a) A claim for premium supplementation for an employer's taxable year shall be filed with the department within two years after the end of such year. Any claim filed after two years shall not be honored.(b) The premium supplementation claim shall be filed on a form designated by the department. The claim shall be accompanied by the employer's federal and state tax returns for the years claimed and all books of accounts as may be requested by the department.(c) Premium supplementation shall be paid rounded off to the nearest dollar. A claim for less that $1 shall not be processed or paid.[Eff: 5/7/81] (Auth: HRS § 393-32) (Imp: HRS § 393-47)