Iowa Admin. Code r. 871-23.23 - Liability of affiliated employing units

A nonliable employer shall be liable if the employer owns one or more employing units (or business units) and the combined employment has paid wages for service in employment in a calendar quarter in either the current or preceding year.

This rule is intended to implement Iowa Code section 96.1A(15).

Notes

Iowa Admin. Code r. 871-23.23
Adopted by IAB January 22, 2025/Volume XLVII, Number 15, effective 2/26/2025

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