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