Except as provided by division (G) of section 4141.24 or section 4141.48 of the Revised Code, the contribution rate of a successor-in-interest that had no employment subject to Chapter 4141. of the Revised Code for the seven calendar quarters immediately preceding the date of transfer, shall be determined by the director, for the calendar year in which the transfer occurred and thereafter, based on the combined experience of the successor and predecessor employers.
Replaces: Part of 4141-15-03
119.032 review dates:
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.48
Prior Effective Dates: 1/1/52, 7/3/86, 5/29/90, 12/30/91, 12/14/99, 1/1/06