2010 Arkansas Code
Title 11 - Labor and Industrial Relations
Chapter 10 - Department of Workforce Services Law
Subchapter 7 - Contributions
§ 11-10-711 - Temporary closing of business because of absence in armed forces.

11-10-711. Temporary closing of business because of absence in armed forces.

(a) Notwithstanding any inconsistent provisions of this chapter, if the Director of the Arkansas Employment Security Department finds that an employer's business was closed solely because of the entrance of one (1) or more of the owners, officers, partners, or the majority stockholder into the armed forces of the United States or any of its allies, or of the United Nations after December 31, 1949, the employer's account shall, for experience rating purposes, not be considered as terminated. If the business is resumed by the employer within one (1) year after the discharge or release of the person from active duty in the armed forces, the employer's experience shall be deemed to have been continuous through the closed period.

(b) The employer's reserve ratio after returning from military duty shall be the ratio of the employer's reserve, including regular benefits paid to any individual during the period the employer was in the armed forces, to the average of the employer's annual payrolls for the three (3) or five (5) most recent calendar years for which the employer has reported taxable wages, whichever average is the lesser.

(c) However, successorship provisions shall apply to this account only if the business has been resumed by the employer.