Section 62.6 Of Chapter 1. General Powers And Duties From California Labor Code >> Division 1. >> Chapter 1.
62.6
. (a) The director shall levy and collect assessments from
employers in accordance with subdivision (b), as necessary, to
collect the aggregate amount determined by the Fraud Assessment
Commission pursuant to Section 1872.83 of the Insurance Code.
Revenues derived from the assessments shall be deposited in the
Workers' Compensation Fraud Account in the Insurance Fund and shall
only be expended, upon appropriation by the Legislature, for the
investigation and prosecution of workers' compensation fraud and the
willful failure to secure payment of workers' compensation, as
prescribed by Section 1872.83 of the Insurance Code.
(b) Assessments shall be levied by the director upon all employers
as defined in Section 3300. The total amount of the assessment shall
be allocated between self-insured employers and insured employers in
proportion to payroll respectively paid in the most recent year for
which payroll information is available. The director shall promulgate
reasonable rules and regulations governing the manner of collection
of the assessment. The rules and regulations shall require the
assessment to be paid by self-insurers to be expressed as a
percentage of indemnity paid during the most recent year for which
information is available, and the assessment to be paid by insured
employers to be expressed as a percentage of premium. In no event
shall the assessment paid by insured employers be considered a
premium for computation of a gross premium tax or agents' commission.