20 Miss. Code R. § 101-600-602.04
Current through September 24, 2024
In determining modified rates of contributions, under Section 71-5-355 of the Law, for an employer who succeeds, or has succeeded, or acquires, or has acquired the organization, trade, separate establishment ( provided separate payroll records have been kept and maintained for such separate establishment by the predecessor and are clearly identifiable and segregable), or business, or substantially all the assets thereof, or another, the payroll records of the predecessor may be used only if such predecessor was an employer as defined and subject to the Law at the time of such acquisition. The term separate establishment, as used herein, means a distinct and separate portion of the business.
20 Miss. Code. R. § 101-600-602.04