Md. Code Regs. 09.32.01.13

Current through Register Vol. 51, No. 12, June 14, 2024

Section 09.32.01.13 - Closing of Accounts

A. An employing unit that anticipates that it will not report wages for a 12-month period shall notify the Secretary to close its account.

B. An employing unit that has reported no wages for the 12-month period from July 1 through June 30 shall be presumed to no longer be an employing unit and its account shall be closed.

Regulations .13, Obligations of Employers, adopted effective June 24, 1991 (18:12 Md. R. 1340)
Regulation .13B amended effective May 4, 1998 (25:9 Md. R. 679)