39-51-1102. Election by employing units not otherwise subject to chapter. An employing unit not otherwise subject to this chapter or any employing unit for which services are performed that do not constitute employment as defined in this chapter may file with the department a written election that all such services performed by individuals in its employ in one or more distinct establishments or places of business shall be deemed to constitute employment for all purposes of this chapter for not less than 2 calendar years. Upon the written approval of such election by the department, such services shall be deemed to constitute employment subject to this chapter from and after the date stated in such approval. Such services shall cease to be deemed employment subject hereto as of January 1 of any calendar year subsequent to such 2 calendar years only if at least 30 days prior to such January 1 such employing unit has filed with the department a written notice to that effect.
History: En. Sec. 8, Ch. 137, L. 1937; amd. Sec. 4, Ch. 137, L. 1939; amd. Sec. 5, Ch. 164, L. 1941; amd. Sec. 1, Ch. 37, L. 1969; amd. Sec. 1, Ch. 103, L. 1971; amd. Sec. 1, Ch. 181, L. 1973; amd. Sec. 2, Ch. 323, L. 1975; R.C.M. 1947, 87-110(c); amd. Sec. 1, Ch. 349, L. 1981.
Structure Montana Code Annotated
Chapter 51. Unemployment Insurance
Part 11. Employer Contributions
39-51-1101. Commencement and termination of coverage under chapter
39-51-1102. Election by employing units not otherwise subject to chapter
39-51-1105. Liability for taxes, penalties, and interest owed
39-51-1108. Amount of wages per employee subject to contribution
39-51-1109. Tax appeals -- procedure
39-51-1110. Refunds to employers
39-51-1111. through 39-51-1120 reserved
39-51-1122. Treatment of minor irregularities in determination of eligible employer status
39-51-1123. Rates of contributions
39-51-1124. Procedure for election to make payments in lieu of contributions
39-51-1125. Computation of payments in lieu of contributions
39-51-1126. Termination of election to make payments in lieu of contributions
39-51-1127. through 39-51-1130 reserved
39-51-1132. Liability of tribal units -- cancellation for failure to make payments