(1)Indian tribes or tribal units, including
all subdivisions or subsidiaries of, and business enterprises wholly owned by, such
Indian tribes, subject to the provisions of articles 70 to 82 of this title shall pay
premiums and surcharges under the same terms and conditions under sections 8-76-101 and 8-76-102.5 as apply to other premium-paying employers unless an
election is made, in the same manner provided in section 8-76-108 (1)(d), to make
payments in lieu of premiums into the unemployment compensation fund in
amounts equal to the amount of benefits attributable to service in the employ of the
Indian tribe.
(2)Indian tribes shall determine if payments in lieu of premiums will be
elected by the tribe as a whole, by individual tribal units, or by combinations of
individual tr
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(1) Indian tribes or tribal units, including
all subdivisions or subsidiaries of, and business enterprises wholly owned by, such
Indian tribes, subject to the provisions of articles 70 to 82 of this title shall pay
premiums and surcharges under the same terms and conditions under sections 8-76-101 and 8-76-102.5 as apply to other premium-paying employers unless an
election is made, in the same manner provided in section 8-76-108 (1)(d), to make
payments in lieu of premiums into the unemployment compensation fund in
amounts equal to the amount of benefits attributable to service in the employ of the
Indian tribe.
(2) Indian tribes shall determine if payments in lieu of premiums will be
elected by the tribe as a whole, by individual tribal units, or by combinations of
individual tribal units. Two or more individual tribal units may apply with the division
for the establishment of a group account in the same manner and subject to the
same terms as set forth in section 8-76-110 (6).
(3) Indian tribes or tribal units electing to make payments in lieu of premiums
shall be billed for the full amount of benefits attributable to service in the employ
of said Indian tribes or tribal units, and payment shall be made with respect to said
billings in the manner provided in section 8-76-108 (1)(c).
(4) The division may require any Indian tribe or tribal unit that elects to
become liable for payments in lieu of premiums to execute and file with the division
a surety bond or to deposit money or securities in the manner provided in section 8-76-110 (4).
(5) (a) Failure of the Indian tribe or tribal unit to make required payments
pursuant to subsection (3) of this section, to pay premiums pursuant to sections 8-76-101 and 8-76-102.5, to pay assessments of interest and penalties pursuant to
sections 8-79-101 and 8-79-104, or to execute and file a surety bond or deposit
money or other security pursuant to section 8-76-110 (4) within ninety days after
receipt of a delinquency notice by the division shall cause the Indian tribe to lose
the option to make payments in lieu of premiums effective with the beginning of the
following calendar year unless a division-approved payment plan is established or
payment in full is received within the ninety-day period.
(b) The division shall notify the United States internal revenue service and
the United States department of labor of failures by the Indian tribe or tribal unit to
comply with this subsection (5).
(6) Any Indian tribe that loses the option to make payments in lieu of
premiums due to late payment or nonpayment, as described in subsection (5) of this
section, shall have such option reinstated effective with the beginning of the
following calendar year if, by March 1 of said year, all contributions have been
timely made and no premiums or surcharges, payments in lieu of premiums for
benefits paid, penalties, or interest remain outstanding.
(7) (a) Failure of the Indian tribe or any tribal unit thereof to make any
payment required by subsection (5) of this section, after all collection activities
deemed necessary by the division have been exhausted, shall cause services
performed for such tribe to not be treated as employment for purposes of section
8-70-125.5.
(b) The division may determine that any Indian tribe that loses coverage
under the provisions of this subsection (7) may have services performed for such
tribe again included as employment for purposes of section 8-70-125.5 if all
premiums and surcharges, payments in lieu of premiums, penalties and interest, or
surety bond or payment of other money or security have been paid.
(8) Notices of payment and reporting delinquency to Indian tribes or their
tribal units shall include information stating that failure to make full payment within
the prescribed time period:
(a) Shall cause the Indian tribe to be liable for taxes under the Federal
Unemployment Tax Act, 26 U.S.C. sec. 3301 et seq.;
(b) Shall cause the Indian tribe to lose the option to make payments in lieu of
premiums; and
(c) May cause the Indian tribe to be excepted from the definition of
employer as provided in section 8-70-113 (1)(k) and may cause services in the
employ of the Indian tribe, as provided in section 8-70-125.5, to be excepted from
employment.
(9) 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 such Indian tribe in the manner provided in section 8-76-108 (1)(e).