Chapter 192-350 - Transfer of business
- Section 192-350-010 - What is a predecessor-successor relationship?
- Section 192-350-020 - What are examples of when a predecessor-successor relationship exists?
- Section 192-350-030 - Predecessor-successor transfers through intermediaries
- Section 192-350-040 - What notice must a predecessor or partial predecessor provide to the department?
- Section 192-350-050 - What notice must a successor or partial successor provide to the department?
- Section 192-350-060 - What are the consequences if an employer fails to respond to requests for information related to a predecessor-successor designation?
- Section 192-350-070 - What effect does a predecessor successor relationship have on tax rates?
- Section 192-350-080 - How does the department determine the percentage of operating assets transferred to a partial successor?
- Section 192-350-090 - When does an employer quit or dispose of a business for purposes of successor liability? (RCW 50.24.210.)
- Section 192-350-100 - What is "SUTA dumping" and what are the consequences if a significant purpose for the transfer of a business is SUTA dumping?
- Section 192-350-110 - What elements must the department prove to establish "SUTA dumping"?
- Section 192-350-120 - What penalties apply if there is intent to knowingly evade successorship or knowingly promote the evasion of successorship provisions?