§ 28-43-29. Liability for contributions and election of reimbursement.
(a) Any nonprofit organization or governmental entity that is or becomes subject to chapters
42 — 44 of this title on or after January 1, 1978, shall pay contributions under the
provisions of chapters 42 — 44 of this title, unless it elects, in accordance with
this section, to pay to the director for the employment security fund the full amount
of regular benefits paid plus the full amount of the extended benefits paid, less
any federal payments to the state under § 204 of the Federal-State Extended Unemployment
Compensation Act of 1970, that are attributable to service in the employ of that nonprofit
organization or governmental entity to individuals for weeks of unemployment that
begin during the effective period of that election; provided, that for weeks of unemployment
beginning on or after January 1, 1979, governmental entities that have elected reimbursement
shall be responsible for reimbursing the employment security fund for the full amount
of extended benefits paid that is attributable to service in the employ of those entities.
(b) Any nonprofit organization or governmental entity that is 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 a period of not less than the 1978 tax year and the next
ensuing tax year provided it files with the director a written notice of its election
within the thirty-day (30) period immediately following January 1, 1978.
(c) Any nonprofit organization or governmental entity that becomes 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 period of not less than the balance of the tax year
beginning with the date on which that subjectivity begins and the next ensuing tax
year by filing a written notice of its election with the director not later than thirty
(30) days immediately following the date of the determination of that subjectivity.
(d) Any nonprofit organization or governmental entity that makes an election in accordance
with subsection (b) or (c) of this section will continue to be liable for payments
in lieu of contributions until it files with the director a written notice terminating
its election not later than thirty (30) days prior to the beginning of the tax year
for which that termination shall first be effective. The nonprofit organization or
governmental entity shall thereafter be liable for the payment of contributions for
not less than that tax year and the next ensuing tax year before another election
can be exercised.
(e) Any nonprofit organization or governmental entity that has been paying contributions
under chapters 42 — 44 of this title for a period subsequent to January 1, 1978, may
change to a reimbursable basis by filing with the director not later than thirty (30)
days prior to the beginning of any tax year a written notice of election to become
liable for payments in lieu of contributions. That election shall not be terminable
by the organization or entity for that tax year and for the next ensuing tax year.
(f) The director may for good cause extend the period within which a notice of election,
or a notice of termination, must be filed and may permit an election to be retroactive
but not any earlier than with respect to benefits paid on or after January 1, 1978.
(g) The director, in accordance with any procedures that he or she may prescribe, shall
notify each nonprofit organization or governmental entity of any determination that
may be made of its status as an employer and of the effective date of any election
that it makes and of any termination of that election. Any determination shall be
conclusive on the organization or the entity unless within fifteen (15) days after
notice of the determination has been mailed or otherwise delivered to it, an appeal
is made to the board of review in writing in accordance with the provisions of § 28-43-14.