Statutes, codes, and regulations
Utah Administrative Code
Workforce ServicesTitle R994 - Unemployment Insurance
Rule R994-304 - Special Provisions Regarding Transfers of Unemployment Experience and Assigning Rates
Section R994-304-103 - Recalculation and Effective Date of Contribution Rates

Utah Admin. Code 994-304-103

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Current through Bulletin No. 2024-21, November 1, 2024
Section R994-304-103 - Recalculation and Effective Date of Contribution Rates

Any employer that is a party to a transfer of an employer's trade or business described in Section 35A-4-304(3)(a) shall have its contribution rate recalculated. The effective date of the recalculation shall be the first day of the calendar quarter following the actual date of the transfer, unless the actual transfer occurred on the first day of a calendar quarter, in which case the recalculation takes effect on that day.

Utah Admin. Code R994-304-103