Montana Code Annotated
Part 11. Employer Contributions
39-51-1121. Definitions

39-51-1121. Definitions. As used in part 12 and this part, the following definitions apply:
(1) "Computation date" means the 12-month reporting period ending September 30 preceding the calendar year for which a covered employer's contribution rate is effective.
(2) "Cutoff date" means October 31 immediately following the computation date. The department may extend the cutoff date in meritorious cases.
(3) "Deficit employer" means an employer who is subject to this chapter and who has established a record of accumulated benefits charged to the employer's account in excess of the employer's accumulated contributions paid as of the cutoff date.
(4) "Eligible employer" means an employer who has been subject to this chapter for the 3 federal fiscal years immediately preceding the computation date and who has:
(a) established a record of accumulated contributions in excess of benefits charged to the employer's account; and
(b) paid wages in at least 1 of the 8 calendar quarters preceding the computation date.
(5) "Federal fiscal year" means the four consecutive calendar quarters ending on September 30.
(6) "Governmental entities" means the state or any political subdivision of the state or an instrumentality of the state or a political subdivision, including any employing unit funded directly by tax levies.
(7) "New employer" means an employer who:
(a) has not been subject to the provisions of this chapter for the 3 federal fiscal years immediately preceding the computation date; and
(b) has established a record of accumulated contributions in excess of benefits charged to the employer's account.
(8) "State fiscal year" means the four consecutive calendar quarters ending on June 30.
(9) "Taxable wage base" means the amount of wages subject to contributions and to assessments under 39-51-404 for each calendar year. Payment of contributions and of assessments under 39-51-404 may apply only to wages paid up to and including the amount specified in 39-51-1108.
History: En. Secs. 1, 2, Ch. 685, L. 1979; amd. Sec. 1, Ch. 3, L. 1981; amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 7, Ch. 234, L. 1987; amd. Sec. 7, Ch. 618, L. 1989; amd. Sec. 20, Ch. 373, L. 1991; amd. Sec. 3, Ch. 362, L. 2007; amd. Sec. 12, Ch. 25, L. 2009.