(1) The provisions of this rule apply only to those employers which:
- (a) are not governmental entities; and
- (b) are classified as experience rated pursuant to 39-51-1217, MCA.
- (2) A successor employer, as described in 39-51-1219, MCA, may use the amount of wages paid by the predecessor to determine the successor employer's taxable wages. If a successor does not acquire a portion or all of the experience-rating record of a predecessor, the successor cannot use the amount of wages paid by the predecessor to determine the successor employer's taxable wages.
- (3) Only wages reported to the Montana unemployment insurance program may be used to calculate an employee's taxable wage in Montana.
Authorizing statute(s): 39-51-301, 39-51-302, MCA
Implementing statute(s): 39-51-203, 39-51-1108, 39-51-1217, MCA
History: NEW, 2004 MAR p. 2808, Eff. 11/19/04; AMD, 2014 MAR p. 593, Eff. 3/28/14; TRANS and AMD, from 24.11.2707, 2024 MAR p. 1458, Eff. 7/1/24.