Section Emp 304.05 - Computation Date and Tax Rate in Event of Successorship(a) The computation date, as authorized by RSA 282-A:92 where successorship occurs pursuant to RSA 282-A:91, for a succeeding employing unit shall be the date of acquisition. The tax rate shall include benefits charged and contributions paid as of the last computation date, and the resultant rate shall take effect as of the date of acquisition.(b) A succeeding employing unit shall, from the date of acquisition, not be denied a reduced merit rate based on a predecessor employing unit's failure to file reports and/or pay contributions due if all delinquent reports and/or contributions as defined in RSA 282-A:152, I, are received within 14 days of the date of mailing of the employer liability determination finding successorship. An appeal shall not stay the time for filing and/or payment.(c) Paragraph (b) shall not apply to succeeding employing units where such: (1) Represent a change of legal business form of a predecessor employing unit;(2) Represent no change in ownership of a predecessor employing unit;(3) Represent no change in control or management of predecessor employing unit; or(4) Have failed to properly notify the department as required by RSA 282-A:91 and Emp 303.01.(d) The tax rate for a succeeding employing unit, that on the date of acquisition was an employer, shall take effect as of the date of the acquisition.N.H. Admin. Code § Emp 304.05
#2234, eff 1-1-83; amd by #2490, eff 10-1-83; ss by #2930, eff 12-21-84; ss by #4160, eff 11-5-86, EXPIRED: 11-5-92
New. #5813, eff 4-22-94, EXPIRED: 4-22-00
New. #8946, eff 7-21-07; renumbered by #10081 (formerly Emp 303.05 )
Amended by Volume XXXV Number 49, Filed December 10, 2015, Proposed by #10973, Effective 11/12/2015, Expires11/12/2025.