Trumble’s Rent-L-Center, Inc v. Employment Security Commission

In this dispute over its contribution rate under the Employment Security Act, MCL 421.1 et seq.; MSA 17.501 et seq., Trumble’s Rent-L-Center, Inc., appeals as of right from a circuit court decision affirming a decision of the Michigan Employment Security Commission Board of Review that reversed a referee’s decision for Trumble’s. We affirm.

Appellant, an employer liable for contributions to the unemployment security fund, failed to file a payroll report for the quarter that ended on September 30, 1985. Appellant was apparently unaware of the omission until the mesc, on March 23, 1987, sent a…