An employer who has not had covered employment or whose coverage has been terminated because the employer has ceased to do business for 5 consecutive years is considered a new employer and may not be credited with the employer's previous experience for the purpose of computing any future "experience factor".
Mont. Code Ann. § 39-51-1216
Experience rating record voided when account inactive
Known as the Unemployment Insurance Law
The act spans §§ 39-51-101 to 39-51-605 (157 sections).
En
Official source: Montana Code Annotated (Montana Legislature). Reproduced from public-domain Montana statutes; confirm against the official source for the current text. Not legal advice.