Any employer who acquires the organization, trade, assets or business, in whole or in part, whether by merger, consolidation, sale, transfer, descent or otherwise, from an employer liable for any assessment made under N.J.S.A. 43:21-7(d)(3), N.J.S.A. 43:21-46 and N.J.S.A. 43:21-48 shall likewise be liable for such assessment.
N.J. Admin. Code § 12:18-2.36