1. A. The transfer of a business from another state to this State within the meaning of the Unemployment Insurance Law occurs only when an operation maintained by an employing unit in another state has been closed, discontinued, or curtailed, in whole or in part, and that same operation is transferred into Maryland. The opening of new branches, new offices, or new retail outlets in this State does not constitute a transfer.

2. B. In order to invoke the provisions of the Unemployment Insurance Law relating to an employer who transfers operations from another state in which the employer has had at least 3 years experience immediately preceding the transfer to this State, the employer shall submit the following on forms prescribed by the Secretary:

   1. (1) Within 120 days of the transfer, written notice specifying the nature of the operations transferred and the state in which they were previously performed.
   2. (2) Within 60 days from the date of this notice, a certification from the unemployment insurance agency of the state from which the employer's operations were transferred certifying all information required by the Unemployment Insurance Law for calculating an earned rate in this State, and any other additional information required by the Secretary. The certificate shall include information identifying wages paid in the other state together with the employer's annual payrolls and benefit charges as defined in the Unemployment Insurance Law, for the 3 years immediately preceding this computation date as defined in the Unemployment Insurance Law.
   3. (3) Upon the request of the Secretary, a certification from the other state containing all the information that the Secretary requires relating to benefit charges for the 12 consecutive month period preceding each subsequent computation date on the basis of wages paid in the other state. When this information is required, the employer shall furnish it not later than 60 days after the Secretary's request.
3. C. If the employer meets the conditions of this regulation, wages, remuneration, contributions, and benefits resulting in earned rate charges in connection with the transferred operations shall be deemed to have been paid in this State for the purpose of the Unemployment Insurance Law.
4. D. Remuneration for services paid to employees in another state may not be considered wages with respect to any fiscal year for the purposes of this regulation or the provisions of the Unemployment Insurance Law unless the contributions due on the remuneration have been paid before the computation date for contribution rates in this State.

Authority: Labor and Employment Article, §§8-101, 8-206, 8-305, 8-421, 8-601, 8-602, 8-605.1, 8-613, 8-614, 8-625, 8-626, 8-1002.1, and 8-1005, Annotated Code of Maryland

Effective date: February 1, 1973

Regulation .02A amended effective March 1, 1982 (9:4 Md. R. 330)

Regulation .04B amended effective July 28, 1978 (5:15 Md. R. 1187)

Regulation .05A, D, F, G, H amended effective September 14, 1981 (8:18 Md. R. 1477)

Regulation .05H amended effective March 30, 1977 (4:7 Md. R. 577); December 30, 1977 (4:27 Md. R. 2104)

Regulation .08B amended effective September 14, 1981 (8:18 Md. R. 1477)

Regulation .09 amended effective December 10, 1975 (2:28 Md. R. 1666)

(Transferred from Department of Human Resources to Department of Employment and Training, effective October 1, 1983; recodified from COMAR 07.04.01 to 24.02.01)

Chapter, Reporting Requirements of Employing Units, repealed effective June 24, 1991 (18:12 Md. R. 1340)

Regulations .01—.23, Obligations of Employers, adopted effective June 24, 1991 (18:12 Md. R. 1340)

Regulation .02B amended effective October 24, 1994 (21:21 Md. R. 1815)

Regulation .06 amended effective January 2, 1994 (20:26 Md. R. 2029)

Regulation .09C amended effective November 23, 1992 (19:23 Md. R. 2042)

Regulation .11A amended effective November 23, 1992 (19:23 Md. R. 2042); January 2, 1994 (20:26 Md. R. 2029)

Regulation .12A amended effective January 2, 1994 (20:26 Md. R. 2029)

Regulation .14 amended effective October 24, 1994 (21:21 Md. R. 1815)

Regulation .14A amended effective November 23, 1992 (19:23 Md. R. 2042)

Regulation .15-1 adopted effective June 8, 1992 (19:11 Md. R. 1017)

Regulation .16A and B amended effective November 23, 1992 (19:23 Md. R. 2042)

Regulation .18-1 adopted effective October 24, 1994 (21:21 Md. R. 1815)

Regulation .22B amended effective November 23, 1992 (19:23 Md. R. 2042)

Regulation .24 adopted effective January 2, 1994 (20:26 Md. R. 2029)

Regulation .25 adopted effective January 2, 1994 (20:26 Md. R. 2029)

Chapter recodified from COMAR 24.02.01 to COMAR 09.32.01, May 1996

Regulation .05A amended effective March 11, 2019 (46:5 Md. R. 306)

Regulation .06C amended effective May 4, 1998 (25:9 Md. R. 679)

Regulation .12C amended effective May 4, 1998 (25:9 Md. R. 679)

Regulation .13B amended effective May 4, 1998 (25:9 Md. R. 679)

Regulation .14A amended effective January 1, 2007 (33:26 Md. R. 1996)

Regulation .18-1 amended and recodified to Regulation .18-2, and new Regulation .18-1 adopted effective May 4, 1998 (25:9 Md. R. 679)

Regulation .18-1 repealed effective January 7, 2013 (39:26 Md. R. 1664)

Regulation .18-2D amended effective January 1, 2007 (33:26 Md. R. 1996)

Regulation .18-3 adopted effective January 7, 2013 (39:26 Md. R. 1664)

Regulation .21 repealed and new Regulation .21 adopted effective March 27, 2006 (33:6 Md. R. 578)

Regulation .21 amended effective April 24, 2017 (44:8 Md. R. 402)

Regulation .26 adopted effective May 4, 1998 (25:9 Md. R. 679)

Regulation .26 repealed and new Regulation .26 adopted effective March 27, 2006 (33:6 Md. R. 578)

Chapter revised effective December 11, 2025 (52:24 Md. R. 1197)