346404, 60BB-2.031 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 346404

Notice of Proposed Rule

Department:

DEPARTMENT OF MANAGEMENT SERVICES

Division:

Agency for Workforce Innovation

Chapter:

FLORIDA UNEMPLOYMENT COMPENSATION TAX

Overview

RULE:

60BB-2.031

Succession (Transferred)

PURPOSE:

This rule implements Section 443.131(3)(g), Florida Statutes and describes the process by which the Agency for Workforce Innovation and its tax collection service provider, the Department of Revenue, determine how the unemployment experience and contribution rate of a business will be affected by the transfer of workforce from or acquisition of another business.

SUMMARY:

This rule sets forth uniform general requirements for transfer of employment history, implements the provisions of Section 443.131(3)(g), Florida Statutes, provides criteria for determining whether a reduced unemployment compensation contribution liability was a primary purpose of a business transfer, provides penalties for violating the law regarding such transfers, and reorganizes the rule into three subsections dealing with general requirements for all successions, requirements for voluntary transfer of tax rate, and conditions for mandatory transfer of tax rate where common ownership, management and control exist between predecessor and successor.

RULEMAKING AUTHORITY:

443.1317(1)(b) FS.

LAW:

443.131(3)(g) FS.

PRINT PUBLISH DATE:

5/19/2006 Vol. 32/20

COMMENTS:

From 5/19/2006 To 6/9/2006 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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