(a) When an employer who has elected to reimburse the division for benefits charged to the employer's account elects to become a tax based employer pursuant to W.S. 27-3-509, a standard industry rate will be assigned in accordance with W.S. W.S. W.S. 27-3-503(f).
(b) A reimbursing employer who has so elected to be a tax based employer shall remain liable to reimburse the division for that portion of benefits paid based on wage credits earned from that employer when he was a reimbursable employer.
053-14 Wyo. Code R. § 14-1