R 421.101 Report to determine liability.

Rule 101. Every individual or legal entity that becomes an "employing unit" as defined in section 40 of the act shall, on or before the last day of the month next following the month during which it became an employing unit, file with this commission a "Report to Determine Liability" and such additional reports as the commission may require for the purpose of determining whether it is an "employer" as defined in section 41 of the act. Every "employing unit" that is determined to be an "employer" shall be notified of such determination.