882 LAWS OF MARYLAND. [CH. 496

(B) 0.6 if such benefit ratio exceeds 0.3 per cent but does
not exceed 0.6 per cent.

(C) 0.9 if such benefit ratio exceeds 0.6 per cent but does
not exceed 0.9 per cent.

(D) 1.2 if such benefit ratio exceeds 0.9 per cent but does
not exceed 1.2 per cent.

(E) 1.5 if such benefit ratio exceeds 1.2 per cent but does
not exceed 1.5 per cent.

(F) 1.8 if such benefit ratio exceeds 1.5 per cent but does
not exceed 1.8 per cent.

(G) 2.1 if such benefit ratio exceeds 1.8 per cent but does
not exceed 2.1 per cent.

(H) 2.4 if such benefit ratio exceeds 2.1 per cent but does
not exceed 2.4 per cent.

(I) 2.7 if such benefit ratio exceeds 2.4 per cent.

(5) If an employer subject to this Article shall transfer
his entire business, or a department, section, division or
any other substantial portion of the business, which is readily
definable, by sale or otherwise, to another employing unit, the
Board shall combine the experience-rating records of the two
employing, units, and shall for purposes of rate determination
transfer to the successor employer the pay-roll record and the
benefit charges of the predecessor. Provided, that the pay-roll
record and benefit charges of the predecessor shall be charged
to the new employing unit in the same proportion as the
pay-roll record of the unit being transferred has to the total
business of the predecessor.

The successor employer shall be liable for the contribu-
tions for such business from the date the transfer occurred.

If the successor is an employer at the time of the transfer,
and has been assigned a contribution rate pursuant to the
provisions of this sub-section, he shall continue to pay contri-
butions at such previously assigned rate from the date the
transfer occurred through the next June 30.

If the successor is not an employer at the time of the
transfer, and acquires the business of one employer or the
businesses of two or more employers with the same rate he
shall pay contributions at the rate assigned to the predecessor
employer or employers from the date the transfer occurred
through the next June 30.

If the successor is not an employer at the time of the
transfer, and simultaneously acquires the businesses of two