Section 61-6A-14 – Failure to make payments–Notification of Internal Revenue Service and Department of Labor.
61-6A-14. Failure to make payments–Notification of Internal Revenue Service and Department of Labor. If any Indian tribe fails to make payments required under §§61-6A-1 to 61-6A-10, inclusive, including assessments of interest and penalty, within ninety days of a final notice of delinquency, the department shall immediately notify the United States Internal Revenue Service and the […]
Section 61-6A-11 – Reinstatement as employer.
61-6A-11. Reinstatement as employer. If any Indian tribe or tribal unit loses coverage under §61-6A-10, the department may again include services performed for such tribe as employment for purposes of §61-6A-2 if all contributions, payments in lieu of contributions, penalties, and interest have been paid. Source: SL 2002, ch 244, §11.
Section 61-6A-12 – Notice of payment or report of delinquency–Contents.
61-6A-12. Notice of payment or report of delinquency–Contents. Any notice of payment and reporting delinquency to any Indian tribe or tribal unit shall include information indicating that failure to make full payment within the prescribed time frame: (1)Shall cause the Indian tribe to be liable for taxes under the Federal Unemployment Tax Act; (2)Shall cause […]
Section 61-6A-13 – Extended benefits to be financed by tribe.
61-6A-13. Extended benefits to be financed by tribe. Extended benefits paid that are attributable to service in the employ of an Indian tribe and not reimbursed by the federal government shall be financed in their entirety by the Indian tribe. Source: SL 2002, ch 244, §13.
Section 61-6A-4 – Tribal contributions–Exception.
61-6A-4. Tribal contributions–Exception. Each Indian tribe or tribal unit subject to §§61-6A-1 to 61-6A-14, inclusive shall pay contributions under the same terms and conditions as any other subject employer, unless the tribe or tribal unit elects to pay into the state unemployment fund amounts equal to the amount of benefits attributable to service in the […]
Section 61-6A-5 – Payments in lieu of contributions.
61-6A-5. Payments in lieu of contributions. Each Indian tribe electing to make payments in lieu of contributions shall make the election in the same manner and under the same conditions as provided in chapter 61-5A pertaining to state and local governments and nonprofit organizations subject to Title 61. Each Indian tribe shall determine if reimbursement […]
Section 61-6A-6 – Billing for payments.
61-6A-6. Billing for payments. Each Indian tribe or tribal unit shall be billed for the full amount of benefits attributable to service in the employ of the Indian tribe or tribal unit on the same schedule as other employing units that have elected to make payments in lieu of contributions. Source: SL 2002, ch 244, […]
Section 61-6A-7 – Liability for payments–Bond or deposit required.
61-6A-7. Liability for payments–Bond or deposit required. At the discretion of the department, any Indian tribe or tribal unit that elects to become liable for payments in lieu of contributions may be required, within thirty days after the effective date of its election, to: (1)Execute and file with the department a surety bond approved by […]
Section 61-6A-8 – Failure to make payment–Loss of option.
61-6A-8. Failure to make payment–Loss of option. If any Indian tribe or any tribal unit fails to make any required payments, including assessments of interest and penalty, within ninety days of receipt of the bill, the Indian tribe or tribal unit shall lose the option to make payments in lieu of contributions for the following […]
Section 61-6A-9 – Reinstatement of option.
61-6A-9. Reinstatement of option. Any Indian tribe that loses the option to make payments in lieu of contributions due to late payment or nonpayment, shall have the option reinstated if, after a period of one year, all contributions have been made timely, provided no contributions, payments in lieu of contributions for benefits paid, penalties, or […]