sec.76When registered employer may make reassessment

### sec.76 When registered employer may make reassessment An employer who is registered as an employer under part 3 , division 1 may make a reassessment of the employer’s periodic liability, annual liability or final liability only if— the employer is required or permitted under the employer’s notice of registration; and the employer is satisfied the amount assessed is not correct; and the commissioner has not made an assessment of the liability, other than under the Administration Act , section 14 (a) . See, also, section 24 (Reassessment by self assessors) of the Administration Act . A registered employer must not make a self assessment of a reassessment made by the commissioner. s 76 sub 2004 No. 46 s 27 (sec.76-ssec.1) An employer who is registered as an employer under part 3 , division 1 may make a reassessment of the employer’s periodic liability, annual liability or final liability only if— the employer is required or permitted under the employer’s notice of registration; and the employer is satisfied the amount assessed is not correct; and the commissioner has not made an assessment of the liability, other than under the Administration Act , section 14 (a) . See, also, section 24 (Reassessment by self assessors) of the Administration Act . (sec.76-ssec.2) A registered employer must not make a self assessment of a reassessment made by the commissioner. - (a) the employer is required or permitted under the employer’s notice of registration; and - (b) the employer is satisfied the amount assessed is not correct; and - (c) the commissioner has not made an assessment of the liability, other than under the Administration Act , section 14 (a) . Note— See, also, section 24 (Reassessment by self assessors) of the Administration Act .