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What is the difference between a Clearance of Account and a Business Transferor s Notice to Transferee of Unemployment Tax Liability and Rate Form UIA 1395 Clearance of Account certifies the status of tax liability taxes owing to UIA of the seller. Therefore a Form UIA 1395 Clearance of Account should be requested. Page 2 Clearance of Account The seller transferor or purchaser transferee should request the tax clearance prior to the sale in writi.

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