20 Miss. Code. R. § 101-600-602.07 - Predecessor Employers Who Resume Employment
In any case in which the account of an employer is terminated (inactivated) by the Agency because the employer sold the business and the experience was transferred to the successor, and the predecessor resumes employment, he or she shall be considered a newly subject employer, within the meaning of Section 71-3-353 of the Law.
Notes
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