§383-67 Reserve ratio. For the calendar year 1970 and for each calendar year thereafter, an employer's reserve ratio shall be determined by dividing the employer's most recent reserve balance by the employer's most recent average annual payroll. The ratio shall be rounded to the nearest ten-thousandths. [L 1941, c 304, §1, pt of subs 21; RL 1945, §4252; am L 1945, c 19, §1(5); am L 1949, c 316, §1(4); am L 1951, c 195, §1(7); am L 1953, c 41, §1(9), (10); RL 1955, §93-66; am L 1964, c 55, §9; HRS §383-67; am L 1969, c 277, §2; gen ch 1985]