Except as provided by division (G) of section 4141.24 or section 4141.48 of the Revised Code, when a successor-in-interest to 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.
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 , 4141.25(A) , 4141.48
Prior Effective Dates: 1/1/52, 7/3/86, 5/29/90, 12/30/91, 12/14/99