Ala. Admin. Code r. 480-4-2-.16

Current through Register Vol. 43, No. 1, October 31, 2024

Section 480-4-2-.16 - General Reports

(1) Reports and Instructions. Every employing unit shall make such reports as the Director may require, and shall comply with instructions printed upon any report form issued by the Director pertaining to the preparation and return of such report. (See Rule 480-4-1-.07.)

(2) Employing Units required to File Report to Determine Liability. Each employing unit engaged in doing business in the State of Alabama on or after January 1, 1944, shall file a report to determine liability with the Unemployment Compensation Agency on a form supplied by the Department. Every employing unit which subsequently begins business in the State of Alabama in any manner whatsoever, whether by succession to a business already being operated, by starting a new business, by change in partnership, or otherwise, shall, within 20 days after beginning such business, inform the Department of that fact, request the report to determine liability, and make and file the report as required.

(3) Change in Status. Every subject employer who shall sell, convey, or otherwise dispose of his business, or all or any substantial part of the assets thereof, or who shall cease business for any reason, whether voluntarily or by being in bankruptcy, or otherwise, shall immediately report such fact, in writing, to the Director, stating the name and address of the person, firm or corporation to whom such business, or all or any substantial part of the assets thereof, shall have been sold, conveyed or otherwise transferred, and in cases of bankruptcy, receivership or similar situations, such employer shall report the name and address of the trustee, receiver, or other official placed in charge of the business. Upon the death of any employer, such report shall be made by his personal representative upon his appointment by the court. In the event no personal representative is appointed, such report shall be made by the heir, or heirs, succeeding to the interest of the employer. In the event of a dissolution of partnership or joint venture, such report shall be made by the former partners or joint adventurers.

(4) For the purpose of paragraph (3) of this rule, "substantial" part of a business shall be any identifiable part which, if considered alone, would constitute the employing unit an employer subject to the provisions of the unemployment compensation law.

Author: Curtis C. Hall

Ala. Admin. Code r. 480-4-2-.16

Effective September 30, 1982.

Statutory Authority:Code of Ala. 1975, § 25-2-7, 25-2-8 and 25-4-111.