CHAPTER 37.
EMPLOYMENT SECURITY - EMPLOYER'S COVERAGE
SECTION 41-37-10. Period of coverage generally.
Except as provided in Section 41-37-20, any employing unit which is or becomes an employer subject to Chapters 27 through 41 of this Title within any calendar year shall be subject to such chapters during the whole of such calendar year.
SECTION 41-37-20. Election as to coverage.
(1) An employing unit not otherwise subject to Chapters 27 through 41 of this Title, which files with the Commission its written election to become an employer subject to such chapters for not less than two calendar years, shall, with the written approval of such election by the Commission, become an employer subject to the same extent as all other employers as of the date stated in such approval and shall cease to be subject to such chapters as of January first of any calendar year subsequent to such two calendar years if by the thirtieth day of April of such year it has filed with the Commission a written notice to that effect.
(2) Any employing unit, for which services that do not constitute employment as defined in Chapters 27 through 41 of this Title are performed, may file with the Commission a written election that all such services performed by individuals in its employment in one or more distinct establishments or places of business shall be deemed to constitute employment by an employer for all the purposes of such chapters for not less than two calendar years. Upon the written approval of such election by the Commission such services shall be deemed to constitute employment subject to such chapters from and after the date stated in such approval. Such services shall cease to be deemed employment subject to such chapters as of January first of any calendar year subsequent to such two calendar years if by the thirtieth day of April of such year such employing unit has filed with the Commission a written notice to that effect.
SECTION 41-37-30. Termination of coverage.
Except as otherwise provided in Section 41-37-20:
(1) As of January 1, 1972, an employing unit shall cease to be an employer subject to Chapters 27 through 41 of this Title only if it files with the Commission by the thirtieth day of April of that year an application for termination of coverage and the Commission finds that there were no twenty different weeks within the preceding calendar year within which such employing unit had four or more individuals in employment subject to such chapters.
(2) As of January 1, 1973, an employing unit shall cease to be an employer subject to Chapters 27 through 41 of this Title only if it files with the Commission by the thirtieth day of April of any calendar year an application for termination of coverage and the Commission finds that there were no twenty different weeks within the preceding calendar year within which such employing unit had at least one individual in employment subject to such chapters and that there was no calendar quarter within the preceding calendar year in which such employing unit paid fifteen hundred dollars or more in wages for service in employment; provided, however, that no employing unit for which service is performed in employment as defined in Section 41-27-230 (3) shall cease to be an employer subject to Chapters 27 through 41 of this Title unless it files with the Commission by the thirtieth day of April of any calendar year an application for termination of coverage and the Commission finds that there were no twenty different weeks within the preceding calendar year within each of which such employing unit had four or more persons in employment.
(3) As of January 1, 1979, any employing unit, as defined in Section 41-27-230(5), shall cease to be an employer subject to Chapters 27 through 41 of this Title only if it files with the Commission by the thirtieth day of April of any calendar year an application for termination of coverage and the Commission finds that there were no twenty different weeks within the preceding calendar year within which such employing unit had at least ten individuals in employment subject to Chapters 27 through 41 of this Title and that there was no calendar quarter within the preceding calendar year in which such employing unit paid twenty thousand dollars or more in wages for service in employment.
(4) As of January 1, 1979, any employing unit, as defined in Section 41-27-230(6), shall cease to be an employer subject to Chapters 27 through 41 of this Title only if it files with the Commission by the thirtieth day of April of any calendar year an application for termination of coverage and the Commission finds that there was no calendar quarter within the preceding calendar year in which such employing unit paid one thousand dollars or more in wages for service in employment.
(5) Any employer who shall have rendered no employment and paid no wages in the State for a continuous period of one calendar year may submit an application for termination of coverage upon the resumption of employment in the State. Provided, further, that when a successor employer acquired substantially all of the business of a predecessor employer and the experience rating reserve of the predecessor is transferred to the successor, the liability of the predecessor may be terminated at the end of the calendar year during which such succession occurred, provided that the predecessor did not within such calendar year subsequent to the date of succession render employment or pay wages sufficient to remain an employer as defined in Section 41-27-210.
(6) The provisions of this section shall not be applicable to any employing unit for services performed in employment as defined by Section 41-27-230(2).
For the purpose of this section, the two or more employing units mentioned in items (3) and (4) of Section 41-27-210 shall be treated as a single employing unit.