Chapter 192-350 WAC
TRANSFER OF BUSINESS
Last Update: 1/24/12

WAC SECTIONS

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