The midland journal. (Rising Sun, Md.) 1885-1947, 1945-08-03
PUBLIC GENERAL LAWS
PERIOD, ELECTION, AND TERMI-
NATION OF EMPLOYERS
C0VERAGH

9. Any employing unit, including the
State Of Maryland and the Mayor and
City Council Of Baltimore, or any po-
litical subdivisions thereof, or any in.
strumentalities which are wholly owned
by them, or any political subdivisions
thereof, for which services that do not
constitute employment as defined in this
Act are performed, may file with the
Board written election that all such
services with respect to which payments
inent compensation law Of any other
State or of the Federal Government,
and which are performed by individu-
ais fQr " n one OF more distinct. estap-
deemed to constitute employment by an
employer for all the purposes Of this
Act for not less than two calendar years.
Upon the written approval Of such cleo
ton by the Board, such services shall
be deemed to constitute employment
subject to this Act from and after the
date. stated in such approval. Such
services shall cease to be deemed EN-.
ployment subject hereto as Of January
1 Of any calendar year subsequent to
such two calendar years, II not later
than January 81 Of such year, either
such employing unit has filed with the
Board q written notice to that effect,
given notice Of termination Of such
coverage.
UNEMPLOYMENT COMPENSATION
ADMINISTRATION FUND
IS. (cl Special Administrative Ex.
pense Fund.
There is hereby created in the State
Treasury q special fund to be known as
the Special Administrative Expense
Fund. All interest, fines and penalties
collected under the provisions Of this
Act, together with any voluntary con-
tributions rendered as contribution
to this fund, shall be paid into this
fund: Said moneys shall not be ex.
any manner which would permit their
substitution for (or a corresponding re-
duction in) Federal funds which would
In the absence of said moneys be avail
able to finance expenditures for the adj
ministration Of the Unemployment Com
Section shall prevent said moneys from
being used as a revolving fund, to cover
expenditures necessary and proper
under the law) for which Federal funds
have been duly requested but not yet
received, subject to the charging. of such
expenditures against such funds when
received. The moneys In this fund shall
be used by the Board for reimburse
ment Of interest on contributions err
rOneously collected and the payment Of
costs Of administration which are found
not to have been properly and validly
chargeable against Federal grants Tor
other funds) received for or In the I'm
employment Compensation Administra.
ton Fund on or after January /, 1913.
Such moneys shall be available either
the Board directly or by requesting the
State Treasurer to transfer the re.
CURED amount from the Special Admin.
istrative Expense Fund to the Unem-
plOyment Compensation Administration
Fund. The State Treasurer shall upon
nj n4 q 90
Board make any such transfer, No ex.
penditure Of this fund or transfer here.
until the Board BY resolution duly en-
tered in its minutes finds that no other
funds are available or can properly be
Board shall order the transfer Of such
funds or the payment Of any such obi
CATION and such funds shall be paid BY
the State Treasurer on acquisitions
drawn by the Board directing the State
Treasurer to issue his warrant therefor.
Any such warrant shall be drawn by
the State Treasurer based upon bills OF
particulars and vouchers certified by an
officer or employee designated by the
Board. Such certifcation shall among
other things include a duly certified
copy Of the resolution Of the Board
in this fund are hereby specifically
made available to replace, within Q
reasonable time, any moneys received
by this State pursuant to Section BOZ
Of the Federal Social Security Act as
amended, which because Of any action
or contingency, have been lost or have
been expended for purposes other than,
or in amounts In excess of, those neces-
sary for the proper administration OF
the Unemployment Compensation Law.
The moneys in this fund shall be con-
tinuously available to- the Board for
aYnnn6itnFn IN QpPnPdannQ with t10
provisions of this Section and shall not
lapse at any time or be transferred to
any other fund except as herein
DEFINITIONS
10. (f) Employer" means:
some portion Of day, on and after
January 1, 1915, has or had had In en-
ployment one or more individuals;
(2) Any employing unit which prior
to January /, 1915, was an employer a.
defined in this Article;
~ Any employing unit which has
elected, pursuant to Section 8. to be-
come subject to this Act; or
az Any individual or employing unit
engaging In employment in this State
subject for either the current or pre-
eeeding calendar year to the payroll tax
Internal Revenue Code or to any other
Federal tax against which credit may
be taken for contributions paid into
State unemployment compensation fund.
Sec. 2. And be it further enacted,
That this Act is hereby declared to be
an emergency law and necessary for
the immediate preservation OF the public
health and safety, and having been
passed upon by a yea and nay vote,
supported by three fifths of all the
members elected to each Of the two
Houses of the General Assembly, the
same shall take effect from the date Of
Its passage.