(a) Whenever an employer has paid no wages for a period of twelve (12) consecutive calendar quarters following the latest calendar quarter that the employer paid wages in employment, the Director of the Division of Workforce Services shall terminate the employer's experience rating account and shall destroy the records of the account.
(b) In the event an employer subsequently becomes subject to this chapter after the employer's experience rating account has been so terminated, the employer must again meet the requirements of §§ 11-10-703 — 11-10-708.
Structure Arkansas Code
Title 11 - Labor and Industrial Relations
Chapter 10 - Division of Workforce Services Law
§ 11-10-701. Accrual and payment by employer
§ 11-10-702. Rate of contributions
§ 11-10-703. Future rates — Maintenance of separate accounts
§ 11-10-704. Future rates — Experience rates generally
§ 11-10-705. Future rates — Computation of contribution rates
§ 11-10-706. Future rates — Stabilization tax
§ 11-10-707. Future rates — Definitions — Notifications
§ 11-10-708. Future rates — Advance interest tax
§ 11-10-709. Wages and employment
§ 11-10-710. Transfer of experience
§ 11-10-711. Temporary closing of business because of absence in armed forces
§ 11-10-712. Employer ceasing to pay wages
§ 11-10-713. Employees of nonprofit organizations and governmental entities — Definitions
§ 11-10-714. Exception — Reimbursable payments
§ 11-10-715. Employers' nonliability
§ 11-10-716. Collection — Interest on past due contributions
§ 11-10-717. Collection — Failure to pay or report — Penalty — Definition
§ 11-10-718. Collection — Priorities under legal dissolutions or distributions — Release of liens
§ 11-10-719. Collection — Refunds
§ 11-10-720. Collection — Certificate of assessment
§ 11-10-721. Collection — Limitation of assessment
§ 11-10-722. Collection — Impoundment
§ 11-10-723. Special rules regarding transfers of experience and assignment of rates — Definitions