89. An employer who qualifies for retrospective adjustment of its assessment for an assessment year pursuant to section 87 may request that the qualification be determined anew for the assessment year using the condition provided for in paragraph 1 of section 88.
An employer who does not qualify for retrospective adjustment of its annual assessment for an assessment year but who becomes qualified for that year under section 87 after the date prescribed for notifying the Commission of the election referred to in section 101, is deemed to have made an application under the first paragraph unless the employer has made an application under section 88 for that year.
Decision 2010-11-18, s. 89.