When an employer transfers its trade or business, or a portion thereof, to another employer within a quarterly reporting period, a separate contribution and wage report shall be filed by or on behalf of each employer party to the transfer, regardless of any contractual or other arrangement between the parties.
R.C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.241
Prior Effective Dates: 7/3/86, 12/30/91, 3/26/99