Expedited Transportation Systems, Inc. v. Vieweg

DAVIS, Justice:

Appellant, the West Virginia Bureau of Employment Programs, Workers’ Compensation Division (hereinafter “the Division”), appeals an order of the Circuit Court of Ka-nawha County that reversed a final order rendered by the Division. The Division’s order found that the appellee, Expedited Transportation Systems, Inc. (hereinafter “Expedited”), was a successor employer and was, therefore, liable for its predecessor’s delinquent Workers’ Compensation Premiums pursuant to W. Va.Code § 23-2-14 (1995) (Repl.Vol.1998). We conclude that, because the Division failed to follow mandatory…