39-51-1122. Treatment of minor irregularities in determination of eligible employer status. For the purpose of determining if a covered employer is an eligible employer, delinquencies of a minor nature may be disregarded if it is shown to the satisfaction of the department that the covered employer acted in good faith and that forfeiture of a reduced contribution rate because of such minor delinquency would be inequitable.
History: En. Sec. 3, Ch. 685, L. 1979; 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