Section 9-10 - Applying Payments (a) When an employer makes a payment, in conjunction with the quarterly joint Unemployment and Workers' Compensation reporting form, it shall be distributed as follows: - (i) If the full amount of taxes is remitted, the Unemployment Compensation Program and Workers' Compensation Program shall each be allocated the appropriate amount;
- (ii) If less than the full amount of taxes is remitted, the payment shall be allocated as indicated on the report summary form;
- (iii) If less than the full amount of taxes is remitted and distribution is not indicated on the report summary form, the payment shall be allocated between the Unemployment Compensation Program and Workers' Compensation Program, pro rata, based on the amount owed.
(b) The Division shall apply payments to taxes, starting with the most recent taxes due, then to fees and costs, then to interest owed by the employer unless: - (i) The employer orders in writing at the time of the payment that the payment be applied to a particular portion of the debt, or
- (ii) The Division staff has agreed in writing to apply the payment to a particular portion of the employer's debt, or
- (iii) The bankruptcy laws and/or reorganization plans require the payment to be applied to a particular portion of the debt.
053-9 Wyo. Code R. § 9-10