Except as provided by division (G) of section 4141.24 or section 4141.48 of the Revised Code, the contribution rate of a successor-in-interest that had no employment subject to Chapter 4141. of the Revised Code for the seven calendar quarters immediately preceding the date of transfer, shall be determined by the director, for the calendar year in which the transfer occurred and thereafter, based on the combined experience of the successor and predecessor employers.
Ohio Admin. Code 4141-15-07
Five Year Review (FYR) Dates: 5/8/2019 and 07/25/2024
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.48
Prior Effective Dates: 01/01/1952, 07/03/1986, 05/29/1990, 12/30/1991, 12/14/1999, 01/01/2006