The experience rated account of any employer which submits eight (8) successive reports showing no wages paid shall be automatically inactivated. In the event such employer resumes employment at some future date, the employer shall be assigned the new employer rate, until such employer has accumulated at least thirty-six (36) consecutive calendar months of employment ending on the computation date for that calendar year. After that time, the entire experience rating history shall be used in computing the contribution rate.
Ga. Comp. R. & Regs. R. 300-2-3-.19
O.C.G.A. Secs. 34-8-70, 34-8-157.