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DIGEST OF SB612 (Updated April 13, 2005 2:28 pm - DI 84)
State Unemployment Tax Avoidance (SUTA) dumping. Establishes the circumstances, as prescribed by federal law, in which a mandatory transfer or prohibited transfer of the resources and liabilities of an employer's experience account and contribution rate occurs for unemployment compensation purposes. Requires the department of workforce development (DWD) to adopt rules for the division of the experience account balance, the payroll, and chargeable benefits after the transfer for an employer that transfers a portion of a trade or business. Establishes criminal and civil penalties for the transfer or acquisition of a trade or business solely or primarily for the purpose of obtaining a lower employer contribution rate. Requires the DWD commissioner to establish procedures to identify transfers or acquisitions that are solely or primarily for the purpose of obtaining a lower employer contribution rate. Exempts owner-operators from the definition of "employment" for purposes of unemployment compensation law. Makes technical corrections.
