§ 125.13. Special funds assessments.

 (a)  A self-insurer 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 self-insurer is liable for the payment of any assessments made after the termination or revocation of its self-insurance status until it has discharged the obligations to pay compensation which arose during the period of time it was self-insured. The assessments of a runoff self-insurer shall be based on the payment of claims that arose during the period of its self-insurance status.

 (c)  A self-insurer 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 and the Occupational Disease Act. The records shall be available for audit or physical inspection by Bureau employes or other designated persons, whether in the possession of the self-insurer or a service company.