Section 61-5-20.3 - Qualification for rate based on experience by employer moving from another state--Information certified.
61-5-20.3. Qualification for rate based on experience by employer moving from another state--Information certified. Notwithstanding any other provision of this chapter, an employer who transfers all or a segregable part of the employer's operations from another state to this state for the purposes of this chapter shall be deemed to be a qualified employer within the meaning of § 61-5-18, as of the computation date applicable to the calendar year within which the transfer occurs, if:
(1) The employer has paid wages subject to the federal unemployment tax act for eighteen consecutive completed calendar quarters immediately preceding the computation date specified above;
(2) Within ninety days of the transfer of operations, the employer notifies the department thereof and requests a contribution rate under the provisions of §§ 61-5-18.5 to 61-5-18.7, inclusive; and
(3) The employer certifies to the department all information with respect to wages, contributions, and benefit charges in connection with the transferred operations and any other information which the department determines to be necessary.
Source: SL 1974, ch 326, § 1; SL 2008, ch 277, § 82.