39-51-1132. Liability of tribal units -- cancellation for failure to make payments. (1) Each tribal unit of an Indian tribe is jointly and severally liable for all contributions or payments in lieu of contributions, including those under subsection (2), owed by any other tribal unit of the same Indian tribe.
(2) (a) An Indian tribe and its tribal units that make contributions are liable for reimbursing the department for 50% of any extended benefits paid pursuant to Title 39, chapter 51, part 25, that are chargeable to the account of the Indian tribe or one of its tribal units.
(b) An Indian tribe and its tribal units that elect to make payments in lieu of contributions are liable for reimbursing the department for 100% of any extended benefits paid pursuant to Title 39, chapter 51, part 25, that are chargeable to the account of the Indian tribe or one of its tribal units.
(3) (a) The failure of an Indian tribe or any of its tribal units to make the required payments under this chapter within 90 days of being given notice that the Indian tribe or tribal unit is delinquent in payment cancels the participation of the Indian tribe and all of its tribal units in the unemployment insurance program provided by this chapter and removes service provided to the Indian tribe and all of its tribal units from being considered as employment, within the meaning of 39-51-203.
(b) Payment in full of amounts that have been delinquent for more than 90 days reinstate the participation of the Indian tribe and its tribal units in Montana's unemployment insurance system, and service to the Indian tribe and its tribal units once again is considered to be employment within the meaning of 39-51-203. However, upon reinstatement, the Indian tribe and all of its tribal units no longer have the option of electing to make payments in lieu of contributions and, pursuant to 39-51-1126, are required to make contributions as provided in this chapter.
History: En. Sec. 1, Ch. 200, L. 2001.
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