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 the Indian tribe to lose the option to make payments in lieu of contributions; and
(3)May cause the Indian tribe to be excepted from the definition of employer as provided in §61-6A-1, and services in the employ of the Indian tribe, as provided in §61-6A-2, to be excepted from employment.
Source: SL 2002, ch 244, §12.