The purpose and effect of the amendment to the rule is to clarify that the department will not recalculate the employer’s imputed payroll when the employer has provided business records sufficient for the department to determine the employer’s payroll after forty-five days from the date the employer received a written request to produce business records, and that the imputed weekly payroll for each employee, corporate officer, sole proprietor, or partner shall be based upon the highest rated workers’ compensation classification code of the employer, unless the employer’s business records demonstrate the assignment of an alternative classification code.