| [ 1.8.1 - Background ] |

| [ Field Tax Procedures Manual - TOC ] [ Ch 1 - Status Investigations ] [ Ch 2 - Employers Quarterly & Adjustment Reports ] [ Ch 3 - B-27 (Block Claim) Investigation ] [ Ch 4 - Tax Collections ] [ Ch 5 - Forms ] [ Ch 6 - Miscellaneous ] [ Ch 7 - Electronic Worklists ] [ Ch 8 - Rule 13 Tax Coverage Hearings ] | |
| [ 1.1 - Purpose of Status Investigations ] [ 1.2 - Status Reports ] [ 1.3 - Termination vs Suspension of an Account ] [ 1.4 - Address Change ] [ 1.5 - Code 1 (G1CP) ] [ 1.6 - Statute of Limitations ] [ 1.7 - Appeals Decision ] [ 1.8 - Partial Transfers ] [ 1.9 - Fictitious Employer Detection (FED) System ] [ 1.10 - Unemployment Tax Registration (UTR) ] | |
Chapter 1: Status Investigations |
comments to: Tax Department |
Commission Rule §815.111 mandates that applications must be filed with the Agency within one year of the date the partial transfer is completed. In addition, incomplete applications will be returned unprocessed with an explanation of the deficiencies. The rule defines the meaning of an "identifiable and segregable part of an organization, trade, or business". Those terms are defined to mean that a distinct and separable part of the business that can be operated independently and separately from the predecessor must be acquired, and the wages attributable to that part of the business must be separate and distinct from other wages of the predecessor, and be only attributable to services provided on behalf of the acquired part of the organization, trade, or business. Accounts with pending applications will have proper comments as to the status of the application.