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Mass. Gen. Laws ch. 151A, § 11

Ceasing to be subject to statute on application

Known as the Unemployment Insurance Law

The act spans §§ 151–151 (136 sections).

No employer shall cease to be subject to this chapter except upon a finding by the commissioner, after having made such investigation as he may deem necessary, that such employer has not on any day after the first day of the then last completed calendar year employed one or more individuals in employment subject to this chapter, whereupon such employer shall cease to be subject hereto as of January first of the year in which such finding is made.

Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.