Rules & Regulations of the State of Tennessee
Title 0800 - Labor and Workforce Development
Subtitle 0800-10 - Unemployment Insurance Premiums
Chapter 0800-10-03 - Employer
Section 0800-10-03-.02 - ELECTION BY EMPLOYING UNIT
Universal Citation: TN Comp Rules and Regs 0800-10-03-.02
Current through September 24, 2024
(1) An employing unit, not otherwise subject to the Law, may file a written election with the Administrator to become an employer subject to the Law. If the Administrator gives written approval to the election, the employing unit shall become an employer as defined by the Law as of the first of January of the calendar year in which the election becomes effective.
Authority: T.C.A. §§ 50-7-602 and 50-7-603.
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