Except as otherwise provided in § 3343 of this title, an employing unit shall cease to be an employer subject to this chapter only as of January 1 of any calendar year if it files with the Department, prior to January 5 of such year, a written application for termination of coverage and the Department finds that there was no employment as defined in §§ 3302(8)(A) and (10)(C) of this title performed for an employing unit within the preceding calendar year.
For purposes of this section, the 2 or more employing units mentioned in § 3302(8)(D), (8)(E) or (8)(F) of this title shall be treated as a single employing unit.
Structure Delaware Code
Chapter 33. UNEMPLOYMENT COMPENSATION
Subchapter III. Employer’s Coverage and Assessments
§ 3341. Period of employer's coverage.
§ 3342. Termination of employer's coverage.
§ 3343. Election of employer to be covered by this chapter.
§ 3345. Payment of employer's assessments.
§ 3346. Deductibility of employer's assessments from employee's wages.
§ 3349. General limitations on reduction of new employer rate.
§ 3350. Variations from new employer rate.
§ 3351. Assessment rates after termination of employer's military service.
§ 3352. Joint accounts of employers.
§ 3353. Transfers of experience and assignment of rates.
§ 3356. Effect of amendment of Federal Unemployment Tax Act.
§ 3357. Interest on past-due assessments and reimbursement payments in lieu of assessments.
§ 3358. Civil actions for collection of assessments and interest.
§ 3361. Special procedure to obtain judgment; notice and lien of judgment; judicial review.
§ 3365. Adjustments and refunds.
§ 3366. Order of crediting payments on account.
§ 3368. Execution of judgments.
§ 3369. Professional and occupational licenses; denial or suspension.