§ 63.12. Successors not formerly employers.

 The successor-in-interest who prior to the transfer was not an employer during the calendar year in which the transfer occurred (referred to in this section and § §  63.13—63.17 as the ‘‘transfer year’’) shall be assigned the rate of his predecessor for the remainder of that year, if the following requirements were met:

   (1)  The transfer application was filed by the successor-in-interest prior to the expiration of the rate appeal period for the transfer year (which rate appeal period expires 90 days after the mailing of the rate notice to the successor’s last known post office address) or a timely rate appeal was filed and the transfer application was filed within 30 days of notification by the Bureau of the need for such transfer application.

   (2)  The predecessor paid contributions for the period required under section 301.1(b) of the Law (43 P. S. §  781.1(b)), with respect to the organization, trade or business, or part thereof transferred.

   The provisions of this §  63.12 amended October 22, 1971, 1 Pa.B. 2015.

   This section cited in 34 Pa. Code §  63.11 (relating to general requirements).