The Department shall, upon the receipt of an application for transfer, determine if any of the following circumstances apply and, if so, will not allow a transfer of an experience account:
A. If the predecessor or successor employer has not fully paid all combined taxes due within sixty (60) days after the successor employer has made application for a transfer;B. If the predecessor employer had paid no wages during the most recent complete calendar year; orC. If the successor employer does not provide necessary information as requested by the Department pursuant to an application for a transfer.220 Neb. Admin. Code, ch. 6, § 005
Amended effective 12/27/2014.