I respectfully dissent.. In my view, the South -Carolina Workers’ Compensation Act and the regulations promulgated pursuant to the Act are the sole authority governing which carrier is responsible for providing coverage in the present case.9 Therefore, I would reverse the holding of the circuit court and affirm the full commission’s finding that Capital, not INSCORP, is the responsible carrier.
In my view, the majority misconstrues the law to the extent that it reads the Workers’ Compensation Act in conjunction with the guidelines set forth by the National Council on Compensation Insurance (NCCI). In my opinion the guidelines the NCCI has set forth are not controlling authority *89because the NCCI is not a rulemaking body. For example, in NCCI’s own “Basic Manual,” the NCCI is described as a rating organization or advisory organization to make and file rates for workers’ compensation insurance. In addition, the guidelines state that they are not intended to replace state statute. Further, the NCCI is not authorized to promulgate regulations. See S.C.Code Ann 1-28-10(1), (4) (Supp.2002). As a result, I would rely solely on the Workers’ Compensation Act and its corresponding regulations to determine coverage.
Because I would hold the Workers’ Compensation Act and the regulations promulgated thereto as the sole controlling authority, Regulation 67-409(A) is applicable in determining which company should provide coverage.
Pursuant to Regulation 67-409(A), “[w]hen duplicate or dual coverage exists by reason of two different insurance carriers issuing two policies to the same employer securing the same liability, the Commission shall presume the policy with the later effective date is in force and the earlier policy terminated on the effective date of the later policy.” 25A S.C.Code Ann. Regs. 67-409(A) (1976) (emphasis added).
In the present case, INSCORP’s policy has an effective date of May 19, 2000. On the other hand, Capital’s policy has an effective date of June 24, 2000. Therefore, pursuant to Regulation 67-409(A), I would hold that Capital is the proper carrier because its policy has the later effective date.
Accordingly, I would affirm the full commission’s finding that Capital is the responsible carrier.
. The [Workers’ Compensation] Commission shall promulgate all regulations relating to the administration of the workers' compensation laws of this State necessary to implement the provisions of this title and consistent therewith. S.C.Code Ann. § 42-3-30 (1976).