Wis. Admin. Code DWD § 101.04

Current through May 28, 2024
Section DWD 101.04 - Prospective application of federal interpretations

A final federal interpretation about whether certain payments constitute wages, either generally or as to a particular case, which differs from an earlier departmental interpretation regarding those payments or kinds of payments shall only be applied prospectively. The department may not retroactively change either its interpretation or a determination based on that interpretation due to a subsequent and different federal interpretation.

Wis. Admin. Code Department of Workforce Development § DWD 101.04

Emerg. cr. eff. 2-19-93; cr. Register, May, 1993, No. 449, eff. 6-1-93; renum. from ILHR 101.05, Register, October, 1994, No. 466, eff. 11-1-94.