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| | Tax Law Manual, Ch 3, Sec 3.3 - Successor-Section 201.022 |
 | | The status of a successor as an employer is not affected by the question of whether the predecessor is eligible, at the time of the acquisition, to terminate coverage. |
 | | The successor employer is to be informed in their C-198 Employer Liability Notice, of the right to submit an application to transfer only the compensation experience of the portion of the predecessor business acquired, if it is identifiable and segregable. |
 | | That is, the successor's assertion that he/she did not continue the operation of the business because some or all of the predecessor's customers were not retained, and the successor had to build his/her own customer base, ordinarily will not defeat application of the mandatory transfer provision. |
| www.twc.state.tx.us /ui/tax/manuals/law/law_ch3_03.html (8111 words) |
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