A new employer that acquires the organization, trade, or business of another liable employer (the predecessor) is assigned the experience (benefit charges and taxable payroll) of the predecessor. The predecessor’s experience is used to determine the successor’s tax rate. If proper notification and wage transcripts are provided to the Alabama Department of Labor within the time prescribed by the Alabama UC law, the new employer may be entitled to a rate based on partial acquisition of the predecessor. You may contact the Experience Rating Section at the telephone number and address shown at the end of this section if you have other questions.