(a) Application of Aggregation Rule for Employers. All persons treated as a single employer under subsection (b), subsection (c), subsection (m), or subsection (o) of section 414 of the Internal Revenue Code of 1986 shall be treated as one (1) employer.
(b) Employers Not in Existence in Preceding Year. In the case of an employer which was not in existence throughout the preceding calendar year, the determination of whether the employer is a small employer or a large employer shall be based on the average number of employees that it is reasonably expected the employer will employ on business days in the current calendar year.
(c) Predecessors. Any reference in this section to an employer shall include a reference to any predecessor of the employer.
Section: Previous 23-86-302 23-86-303 23-86-304 23-86-305 23-86-306 23-86-307 23-86-308 23-86-309 23-86-310 23-86-311 23-86-312 23-86-313 23-86-314 NextLast modified: November 15, 2016