Current through Public Act 148 of the 2024 Legislative Session
Section 421.22a - Transfer of operations from another state to this state; conditions to being deemed qualified employer; withdrawing request for application of section; furnishing information to commission; wages, contributions, and benefits deemed paid in this state; accounts(1) Notwithstanding any other provision of this act, an employer who transfers all or a segregable part of his or her operations from another state to this state for the purposes of this section shall be deemed to be a qualified employer within the meaning of section 19(a)(1), as of the computation date applicable to the calendar year within which the transfer occurs, if that employer complies with all of the following: (a) Pays wages subject to the federal unemployment tax act for 18 consecutive completed calendar quarters immediately preceding the computation date specified in this subsection.(b) Within 90 days after the transfer of operations, notifies the commission of compliance with subdivision (a) and requests a contribution rate under section 19(a)(1).(c) Certifies to the commission all information with respect to wages, contributions, and benefit charges in connection with the transferred operations and any other information which the commission determines to be necessary.(2) The employer has 30 days after receipt of notice of determination of contribution rate computed under section 19(a)(1) within which to withdraw his or her request for application of this section.(3) The employer shall furnish to the commission at the times the commission prescribes all information which the commission determines to be necessary with respect to those benefits paid, after the transfer and before each succeeding computation date, which were based on wages, applicable to the transferred operations, paid in the other state.(4) Wages, contributions, and benefits resulting in rating account charges in connection with the transferred operations shall be deemed to have been paid in this state for the purpose of computing rates under section 19. The employer's rating account balance applicable to the transferred operations before the transfer date shall be debited to the nonchargeable benefits account; and benefits subsequently paid based on wages, applicable to the transferred operations, which were paid in the other state shall be charged to the employer's rating account and credited to the nonchargeable benefits account.Add. 1962, Act 36, Eff. 3/28/1963 ;--Am. 1965, Act 281, Eff. 9/5/1965 ;--Am. 1968, Act 338, Imd. Eff. 7/19/1968 ;--Am. 1975, Act 110, Eff. 6/8/1975 ;--Am. 1983, Act 164, Eff. 10/1/1983 .