Rule Steel Tanks, Inc. v. Idaho Department of Labor

EISMANN, Justice.

This is an appeal from an order of the Industrial Commission holding that the experience rating account for unemployment tax purposes was transferred from a predecessor employer to a successor employer pursuant to Idaho Code section 72-1351A(l)(a). We affirm the order of the Commission and award attorney fees on appeal to the Department of Labor.

I

Factual Background.

This appeal involves the transfer of the experience rating account for unemployment tax purposes from one employer to another pursuant to Idaho Code section 72-1351A(l)(a). Under the statute, the facts must show:…