4141-15-03 Contribution rate for a non-liable successor-in-interest, in whole or in part.

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.

Replaces: 4141-15-02

Effective: 11/06/2014
Five Year Review (FYR) Dates: 08/19/2014 and 11/01/2019
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.25(A), 4141.48
Prior Effective Dates: 1/1/52, 4/1/56, 7/3/86, 5/29/90, 12/30/91, 5/1/93, 12/14/99, 1/15/01, 1/1/06