Current through Register Vol. 46, No. 12, March 20, 2024
(a) A governmental entity liable for
contributions which elects to become liable for payments in lieu of
contributions shall file written notice of such election in such manner and on
such forms as the Department of Labor may request.
(1) Such notice shall be filed before the
beginning of the calendar year to which the election applies. However, if the
governmental entity was not liable in the preceding calendar year, or became
liable for contributions after the beginning of the calendar year, the notice
shall be filed not later than 30 days after the end of the calendar quarter in
which it first became liable.
(2)
If a group of governmental entities elect jointly to become liable for payments
in lieu of contributions, the notice shall be signed by all members of the
group and shall designate one of the members as agent for the others in
relation to the group election.
(b) An election to become liable for payments
in lieu of contributions shall continue to apply until it has been terminated
in accordance with the provisions of this subdivision.
(1) It may be terminated by a governmental
entity as of the first day of a calendar year by filing a written notice to
this effect with the Department of Labor before the beginning of such year. If
governmental entities are members of a group which elected jointly to become
liable for payments in lieu of contributions, the designated agent for an
individual member shall file such notice, which shall then be deemed to apply
to all members of the group. Such notice of termination shall be filed not
later than 30 days before the beginning of the calendar year, and such agent
shall inform all members of the group of the action taken. However, any member
of such group, individually or jointly as a group with other governmental
entities, may file a new notice of election in accordance with the provisions
of subdivision (a) of this section.
(2) It may be cancelled by the commissioner
with respect to a governmental entity at any time by giving written notice to
the governmental entity, or to the designated agent for a group of governmental
entities (in which event the cancellation shall apply to all members of the
group), if there is a failure to make timely payment, as required pursuant to
subdivision (c) of this section, of benefits charged to the account of the
governmental entity or, with respect to a member of a group having made a joint
election, charged to the account of any member of the group.
(c) Governmental entities, or the
designated agent for a group of such entities which have made an election
pursuant to the provisions of this section, shall be billed after the end of
each calendar quarter for benefits charged to their accounts. Payments for
these charges shall be made on or before the last day of the month following
the close of that quarter, or within 15 days after the billing date, whichever
is the later.
(d) A governmental
entity whose election has been cancelled pursuant to paragraph (b)(2) of this
section may thereafter file a new notice of election in accordance with the
provisions of subdivision (a) of this section, individually or as a member of a
group, provided:
(1) its outstanding
obligations or, if it was a member of a group having made a joint election, the
outstanding obligations of all members of the group, have been liquidated;
and
(2) it has satisfied the
commissioner, and the commissioner has made a finding to this effect, that a
failure to make payments as required is not likely to recur.