§ 26 §1221-B — Treatment of Indian tribes

Maine § 26 §1221-B

• Jurisdiction: Maine
• Title 26: LABOR AND INDUSTRY
• Ch. 13: UNEMPLOYMENT COMPENSATION

Text

To the extent permitted under federal law, including the Maine Indian Claims Settlement Act, Title 25, United States Code, Chapter 19, Subchapter II, this section governs unemployment contributions and direct reimbursement options for Indian tribes.
1.
Definitions.
As used in this section, unless the context otherwise indicates, the following terms have the following meanings.
2.
Benefits.
Benefits based on service in employment are payable in the same amount, on the same terms and subject to the same conditions as benefits payable on the basis of other service subject to this chapter.
3.
Payments in lieu of contributions.
Contributions by Indian tribes for unemployment tax purposes are controlled by this subsection.
4.
Failure to make payments.
An Indian tribe that fails to make the required payment is subject to this subsection.
5.
Notices to Indian tribes.
The commissioner shall provide notification in notices of payment and reporting delinquency to Indian tribes that failure to make full payment within the prescribed time frame:
6.
Notices to Federal Government.
If an Indian tribe fails to make payments required under this section, including assessments of interest and penalties, within 90 days of a final notice of delinquency, the commissioner shall notify immediately the United States Internal Revenue Service and the United States Department of Labor.
7.
Extended benefits.
Extended benefits paid that are attributable to service in the employ of an Indian tribe and not reimbursed by the Federal Government must be financed in their entirety by that Indian tribe.
8.
Continuation of coverage.
Unemployment benefits payable to unemployed individuals who performed services in employment for an Indian tribe as defined in this section and who meet the eligibility qualifications under this chapter may not be withheld because the Indian tribe is delinquent in the payment of unemployment contributions or reimbursement payments in lieu of contributions as defined in this chapter.

Legislative History

PL 2001, c. 381, §1 (NEW). PL 2011, c. 691, Pt. A, §29 (AMD).