An employer becomes subject by:

1. Acquiring the trade or business, organization, or substantially all the assets of another employer which at the time of such acquisition was an employer subject to Alabama Unemployment Tax.
2. Acquiring a segregable part of the organization, trade or business of another employer which was at the time of acquisition an employer subject to Alabama Unemployment taxes provided that the segregable part would itself have been an employing unit subject to Alabama Unemployment Tax had it represented the entire business of the predecessor.

For additional information regarding successor employers, contact the Status Unit as shown at the end of this section.