§ 63.3. Required forms and time limits for applications.

 (a)  Application for the transfer of the experience record and reserve account balance of a predecessor under the provisions of section 301(d)(1) of the Law (43 P. S. §  781(d)(1)) shall be filed on the ‘‘Application for Experience Record and Reserve Account Balance of Predecessor’’ provided on page 3 of the Form UC-1, Employer’s Initial Statement, and accompanied by an Affidavit of Business Transfer Form (UC-745), or a copy of the bill of sale signed by both parties involved in the transfer, or in such form as to contain the essential information required. The application shall be signed by both the predecessor and the successor-in-interest.

 (b)  An application for the transfer of the experience record and reserve account balance of a predecessor, either in whole or in part, shall be filed prior to the end of the calendar year immediately following the calendar year in which the transfer occurred.

 (c)  When the sole business of the successor-in-interest is that which he acquires from the predecessor in a total transfer of the predecessor’s business, and the successor-in-interest, through error or inadvertence, continues to file contribution reports and pay contributions under the account number of the predecessor and at the rate determined by the Bureau to apply to the predecessor, the reporting and payment shall be considered an application for the experience record and reserve account balance of the predecessor with respect to the time limit for filing the application.

   This section cited in 34 Pa. Code §  63.2 (relating to part transfers of organization, trade or business).