Except as provided by division (G) of section 4141.24 or section 4141.48 of the Revised Code, when a successor-in-interest to all or a part of a trade or business was not an employer subject to the Ohio unemployment compensation law prior to the date of transfer, then such successor employer's rate shall be established under division (A) of section 4141.25 of the Revised Code.
Ohio Admin. Code 4141-15-03
Five Year Review (FYR) Dates: 5/8/2019 and 07/25/2024
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.25(A), 4141.48
Prior Effective Dates: 01/01/1952, 04/01/1956, 07/03/1986, 05/29/1990, 12/30/1991, 05/01/1993, 12/14/1999, 01/15/2001, 01/01/2006, 11/06/2014