New Hampshire Code of Administrative Rules
Emp - Commissioner, Department of Employment Security
Chapter Emp 300 - EMPLOYER REQUIREMENTS


Current through Register No. 40, October 3, 2024

REVISION NOTE:

Document #13681, effective 5-22-13, repealed several definitions in Part Emp 301 titled "Definitions", and adopted a new definition of "electronic media" in Emp 301.05. This necessitated renumbering, but not readopting, several other existing definitions in Part Emp 301 as indicated in the source notes.

The definitions repealed by Document #13681 included the following terms:

Emp301.03 "Compact Disk"

Emp301.06 "Diskette"

Emp301.07 "Magnetic media"

The prior filing affecting the repealed Emp 301.03, Emp 301.06, and Emp 301.07 was Document

#10349, effective 5-22-13.

Document #13681 also readopted with amendment the following rules in Part Emp 303 titled Records and Reports":

Emp303.02 titled "Quarterly Reports"

Emp303.021 titled "Filing Quarterly Reports Online"

Emp303.022 titled "Filing Quarterly Reports via Magnetic Media", re-titled as

"Filing Quarterly Reports via Electronic Media"

Emp 303.023 titled "Making Corrections to Tax and Wage Information

Previously Reported"

Emp303.10 titled "Authorized Agents

Document #13681 also readopted Emp 303.11 titled "Filing Requirements."

As indicated in the source notes, Emp 303.02 had expired 5-6-14 in paragraphs (a), (b), (c) and (e). Document #13681 amended and renumbered the former Emp 303.02(e) as (e) and (f), and amended and renumbered the former Emp 303.02(g) as (i) and added new paragraphs (j), (k), and (l). Emp 303.10 had expired 8-7-17 in paragraphs (a) through (c) and (f) through (h). All rules in Document #13681 which had had last been filed in Document #10349, effective 5-22-13, did not expire 5-22-23. They were extended pursuant to RSA 541-A:14-a until Document #13681 was filed, effective 7-3-23.

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