B. Except as otherwise provided in subsections D, E, F, G and H of this section, an employing unit shall cease to be an employer subject to this chapter:

1. 1. As of the first day of January of any calendar year:

   1. (a) If the department finds that during the preceding calendar year the employing unit ceased all operations for a period of thirty-five weeks and did not in any calendar quarter in the preceding calendar year pay wages for employment amounting to one thousand five hundred dollars or more, or
   2. (b) If the employing unit files with the department within the period from January 1 through March 31 of the year a written application for termination of coverage and the department finds that during the preceding calendar year the employing unit did not have one or more individuals in employment in twenty separate weeks and did not pay wages for employment amounting to at least one thousand five hundred dollars during any calendar quarter in the preceding calendar year.
2. 2. On the transfer date of an employer experience rating account resulting from transfer by an employing unit of its organization, trade or business, or substantially all the assets an employing unit, to a successor.

F. Any employing unit that became an employer by reason of section 23-613, subsection A, paragraph 2, subdivision (c) because of services defined as employment under section 23-615, subsection A, paragraph 7, shall cease to be an employer subject to this chapter as of the first day of January of any calendar year if either of the following:

1. 1. The department finds that the employing unit ceased all operations for a period of thirty-five weeks in the preceding calendar year.
2. 2. The employing unit files with the department within the period from January 1 through March 31 of the year a written application for termination of coverage and the department finds that there were not twenty separate days, each day being in a separate calendar week within the preceding calendar year, within which the employing unit employed four or more individuals in employment subject to this chapter.

G. Any employing unit that is an employer solely by reason of section 23-613, subsection B, shall cease to be an employer subject to this chapter as of the first day of January of any calendar year if either of the following are true:

1. 1. The department finds that during the preceding calendar year the employing unit ceased all operations for a period of thirty-five weeks and did not in any calendar quarter in the preceding calendar year pay wages for agricultural labor amounting to at least twenty thousand dollars.
2. 2. The employing unit files with the department within the period from January 1 through March 31 of the year a written application for termination of coverage and the department finds that during the preceding calendar year the employing unit did not have at least ten individuals employed in agricultural labor in twenty separate weeks and did not pay wages for agricultural labor amounting to at least twenty thousand dollars during any calendar quarter in the preceding calendar year.