383-79 Combining services performed for predecessor and successor employing units.

§383-79 Combining services performed for predecessor and successor employing units. If any employing unit succeeds to or acquires the organization or business of another, the number of employees performing a service and the number of weeks during which the service is performed for the predecessor and successor shall be combined for the purpose of determining […]

383-80 Income tax refund offsets.

§383-80 Income tax refund offsets. Effective April 1, 2013, any employer in default of contributions, advance payments, or reimbursement may be subject to offset of federal tax refund payments of the amount owed, including penalties, interest, costs, and administrative fees. [L 2013, c 3, §1]