Rule 24.40.1511 - EXPERIENCE-RATING RECORD TRANSFER(1) Substantially common ownership, management, or control is present when a person serves in any of the following positions for both the predecessor and successor: (a) sole proprietor (includes spouse, children, and parents of sole proprietor);(b) partner of a partnership;(c) member of a limited liability company;(d) chief executive officer;(e) chief financial officer;(f) any corporate officer;(g) any shareholder owning, directly or indirectly, more than 50 percent of a corporation's stock; or(2) A request for transfer of the experience-rating record may be approved if: (a) all delinquent reports are filed;(b) all past due taxes are satisfied; and(c) the successor employer files an employer registration form.(3) The penalty assessed in 39-51-1219, MCA, is based on the taxable payroll of the successor following the transfer of the experience-rating record.(4) A transfer of the experience-rating record between a professional employer organization and its client is not allowed unless the client and the professional employer organization have common ownership, management, or control.Mont. Admin. r. 24.40.1511
Transfer from 24.11.2205, 2024 MAR p. 1458, Eff. 7/1/2024.AUTH: 39-8-201, 39-51-301, 39-51-302, MCA; IMP: 39-8-201, 39-51-1219, MCA