Holly Care Center v. State, Dept. of Emp.

BISTLINE, Justice.

Holly Care Center is required under Idaho’s Employment Security Law to make contributions to Idaho’s employment security fund based upon taxable wages it pays each calendar year. Prior to the second quarter of 1983, Holly Care’s contribution rate was 1.1 percent. The legislature increased that rate to 1.7 percent beginning the second quarter of 1983. 1983 Session Laws, ch. 146, §§ 4, 5, and 9.

Holly Care’s 1983 second quarter report was due July 31,1983. That report and the accompanying check covering its contribution were not, however, received by the Department of…