Section 125.147. Special funds assessments

(a) A fund is responsible for the payment of assessments to maintain funds under the act, including:

(1) The Workmen’s Compensation Administration Fund.

(2) The Subsequent Injury Fund.

(3) The Workmen’s Compensation Supersedeas Fund.

(4) The Self-Insurance Guaranty Fund.

(b) A runoff fund is liable for the payment of any assessments made after the termination or revocation of its permit until it has discharged the obligations to pay compensation which arose during the effective period of its permit. The assessments of a runoff fund shall be based on the payment of claims that arose during the effective period of the fund’s permit.

(c) A fund shall keep accurate records of compensation paid on a calendar year basis, including payment for disability of all types, death benefits, medical benefits and funeral expenses, for the purposes of assessments under the act. The records shall be available for audit or physical inspection by Bureau employes or other designated persons, whether in the possession of the fund or a service company.