§ 28-43-29 - Liability for contributions and election of reimbursement.
SECTION 28-43-29
§ 28-43-29 Liability for contributions andelection of reimbursement. – (a) Any nonprofit organization or governmental entity which is or becomessubject to chapters 42 – 44 of this title on or after January 1, 1978,shall pay contributions under the provisions of chapters 42 – 44 of thistitle, unless it elects, in accordance with this section, to pay to thedirector for the employment security fund the full amount of regular benefitspaid plus the full amount of the extended benefits paid, less any federalpayments to the state under § 204 of the Federal-State ExtendedUnemployment Compensation Act of 1970, that are attributable to service in theemploy of that nonprofit organization or governmental entity to individuals forweeks of unemployment which begin during the effective period of that election;provided, that for weeks of unemployment beginning on or after January 1, 1979,governmental entities which have elected reimbursement shall be responsible forreimbursing the employment security fund for the full amount of extendedbenefits paid that is attributable to service in the employ of those entities.
(b) Any nonprofit organization or governmental entity whichis or becomes subject to chapters 42 – 44 of this title on January 1,1978, may elect to become liable for payments in lieu of contributions for aperiod of not less than the 1978 tax year and the next ensuing tax yearprovided it files with the director a written notice of its election within thethirty (30) day period immediately following January 1, 1978.
(c) Any nonprofit organization or governmental entity whichbecomes subject to chapters 42 – 44 of this title after January 1, 1978,may elect to become liable for payments in lieu of contributions for a periodof not less than the balance of the tax year beginning with the date on whichthat subjectivity begins and the next ensuing tax year by filing a writtennotice of its election with the director not later than thirty (30) daysimmediately following the date of the determination of that subjectivity.
(d) Any nonprofit organization or governmental entity whichmakes an election in accordance with subsection (b) or (c) of this section willcontinue to be liable for payments in lieu of contributions until it files withthe director a written notice terminating its election not later than thirty(30) days prior to the beginning of the tax year for which that terminationshall first be effective. The nonprofit organization or governmental entityshall thereafter be liable for the payment of contributions for not less thanthat tax year and the next ensuing tax year before another election can beexercised.
(e) Any nonprofit organization or governmental entity whichhas been paying contributions under chapters 42 – 44 of this title for aperiod subsequent to January 1, 1978, may change to a reimbursable basis byfiling with the director not later than thirty (30) days prior to the beginningof any tax year a written notice of election to become liable for payments inlieu of contributions. That election shall not be terminable by theorganization or entity for that tax year and for the next ensuing tax year.
(f) The director may for good cause extend the period withinwhich a notice of election, or a notice of termination, must be filed and maypermit an election to be retroactive but not any earlier than with respect tobenefits paid on or after January 1, 1978.
(g) The director, in accordance with any procedures that heor she may prescribe, shall notify each nonprofit organization or governmentalentity of any determination which may be made of its status as an employer andof the effective date of any election which it makes and of any termination ofthat election. Any determination shall be conclusive on the organization or theentity unless within fifteen (15) days after notice of the determination hasbeen mailed or otherwise delivered to it, an appeal is made to the board ofreview in writing in accordance with the provisions of § 28-43-14.