Purpose


Amending rule to update conversion units used in figuring equivalent boxes for payment of equalization excise assessments in the case that the actual number of boxes cannot be substantiated by appropriate records. The figures are updated every three years in order to ensure equivalent boxes are up to date and fair. The computation is based on a five-year weighted average. An audit by agency’s Inspector General discovered that the current figures in the chart were based on a three-year weighted average; therefore, the rule is being amended to correct the error.