Md. Code Regs. 09.32.01.13 - Closing of Accounts

A. An employing unit that anticipates that it will not report wages for a 12-month period shall notify the Secretary to close its account.
B. An employing unit that has reported no wages for the 12-month period from July 1 through June 30 shall be presumed to no longer be an employing unit and its account shall be closed.

Notes

Md. Code Regs. 09.32.01.13
Regulations .13, Obligations of Employers, adopted effective June 24, 1991 (18:12 Md. R. 1340)
Regulation .13B amended effective May 4, 1998 (25:9 Md. R. 679)

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