WORKERS COMPENSATION: Provides relative to past payments of workers' compensation premiums

HB 200 amends the workers' compensation law to clarify how insurers can collect premiums for past policy periods. The bill specifically allows insurance companies to modify or complete payroll audits more than three years after a policy ends, but only in cases involving fraud, court-ordered reclassifications, or disputes over previous audits. Additionally, the legislation ensures that insurers are not required to return premiums if they discover relevant new information after an audit has already been finished. These changes directly affect insurance providers and businesses that have paid workers' compensation premiums, aiming to provide clearer rules for handling late premium collections and audit adjustments.