The contribution rate determination increased the employer portion of Petitioner's total contribution rate to a 5.40 percent penalty rate for 1996. The EST rate determination office assigned the penalty rate with the understanding, at least in part, that Petitioner had failed to file timely reports of employee earnings. Regarding the timeliness of appeal issue, Petitioner cited Quality Cleaners and Laundry, Inc. v. State , Superior Ct. Prehearing discussions with Petitioner led EST to discover the 5.40 percent penalty rate determination had been issued in error when the auditor who was working with Petitioner went on leave and was temporarily replaced by another auditor. EST has announced it is withdrawing the penalty rate and recalculating Petitioner's contribution rate.
Petitioner withdraws the appeal in anticipation of the recalculation.
This matter has been reviewed, and Petitioner's motion to withdraw the appeal is granted. Dated and Mailed in Anchorage, Alaska, on May 1, 1996.