Tenn. Code § 50-7-406
Current through Acts 2023-2024, ch. 1069
The division of employment security shall attempt to develop a system of rating employers that will ensure that an employer who goes out of business and reorganizes as a new business with substantially the same owners shall not be rated as a new employer, but the business shall retain the same rating it maintained under the old business.
T.C.A. § 50-7-406