Utah Administrative Code (Current through November 1, 2019) |
R994. Workforce Services, Unemployment Insurance |
R994-310. Coverage |
R994-310-101. Coverage Definitions
Latest version.
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(1) "Subject date" is the first day of the calendar quarter in which the employer is required to comply with the Act.
(2) "Effective date" is the first day an employer pays wages or acquires an employing unit.
(3) "Inactive date" is the last day an employer pays wages.