(a) Notwithstanding any other provisions of this chapter, no employer shall be liable for payments in lieu of contributions with respect to extended benefit payments which are wholly reimbursed to the state by the federal government.
(b) Notwithstanding any other provision of this or any other section of this chapter, if that portion of § 115 of Pub. L. No. 94-566, 90 Stat. 2667 which requires unemployment insurance coverage of services performed by individuals employed by municipal or county governments or local public school districts is adjudged unconstitutional or invalid in its application or stayed pendente lite by a court of competent jurisdiction, then no employer contribution shall be payable by municipal or county governments or local public school districts, provided that their employees are covered by the Special Unemployment Assistance Act of 1974, Pub. L. No. 93-567, or similar federal law providing coverage for such employees.
Structure Arkansas Code
Title 11 - Labor and Industrial Relations
Chapter 10 - Division of Workforce Services Law
§ 11-10-701. Accrual and payment by employer
§ 11-10-702. Rate of contributions
§ 11-10-703. Future rates — Maintenance of separate accounts
§ 11-10-704. Future rates — Experience rates generally
§ 11-10-705. Future rates — Computation of contribution rates
§ 11-10-706. Future rates — Stabilization tax
§ 11-10-707. Future rates — Definitions — Notifications
§ 11-10-708. Future rates — Advance interest tax
§ 11-10-709. Wages and employment
§ 11-10-710. Transfer of experience
§ 11-10-711. Temporary closing of business because of absence in armed forces
§ 11-10-712. Employer ceasing to pay wages
§ 11-10-713. Employees of nonprofit organizations and governmental entities — Definitions
§ 11-10-714. Exception — Reimbursable payments
§ 11-10-715. Employers' nonliability
§ 11-10-716. Collection — Interest on past due contributions
§ 11-10-717. Collection — Failure to pay or report — Penalty — Definition
§ 11-10-718. Collection — Priorities under legal dissolutions or distributions — Release of liens
§ 11-10-719. Collection — Refunds
§ 11-10-720. Collection — Certificate of assessment
§ 11-10-721. Collection — Limitation of assessment
§ 11-10-722. Collection — Impoundment
§ 11-10-723. Special rules regarding transfers of experience and assignment of rates — Definitions