Section 0800-10-03-.02 - ELECTION BY EMPLOYING UNIT(1) An employing unit, not otherwise subject to the Law, may file a written election with the Administrator to become an employer subject to the Law. If the Administrator gives written approval to the election, the employing unit shall become an employer as defined by the Law as of the first of January of the calendar year in which the election becomes effective.Tenn. Comp. R. & Regs. 0800-10-03-.02
Original rule certified May 17, 1974. Repeal and new rule filed January 22, 1996; effective May 30, 1996. Amendment filed May 22, 2001; effective September 28, 2001. August 15, 2009, the Secretary of State transferred 0560-02-03 to 0800-10-03 per Chapter 520 of Public Acts of 1999 and T.C.A.4-5-221(a)(1).Authority: T.C.A. §§ 50-7-602 and 50-7-603.