reglab/housing_qa huggingface dataset:
MT Code § 39-51-1109 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 11. Employer Contributions|39-51-1109. Tax appeals -- procedure

  39-51-1109. Tax appeals -- procedure. (1) A decision, determination, or redetermination of the department involving an employer-employee relationship is final unless an interested party entitled to notification submits a written appeal of the decision, determination, or redetermination. The appeal must be made in the same manner as provided in 39-71-415.   (2) A decision, determination, or redetermination involving contribution liability, contribution rate, application for refund, subject wages, the charging of benefit payments to employers, or other contribution-related issues must be issued by the department and is final unless an interested party entitled to notification submits a written appeal of the decision, determination, or redetermination. An appeal must be made in the same manner as provided in 39-51-2402 for the appeal of a decision relating to a claim for unemployment insurance benefits. Statutory rules of evidence and civil procedure do not apply to a hearing on the appeal. A hearing may be conducted by telephone or by videoconference. The decision of the appeals referee and any subsequent appeal must be made in the same manner as provided in 39-51-2403 through 39-51-2410.   History: En. Sec. 7, Ch. 137, L. 1937; amd. Sec. 3, Ch. 137, L. 1939; amd. Sec. 4, Ch. 164, L. 1941; amd. Sec. 2, Ch. 245, L. 1947; amd. Sec. 5, Ch. 191, L. 1953; amd. Sec. 2, Ch. 164, L. 1955; amd. Sec. 3, Ch. 171, L. 1957; amd. Sec. 5, Ch. 156, L. 1961; amd. Sec. 3, Ch. 269, L. 1963; amd. Sec. 4, Ch. 4, Ex. L. 1969; amd. Sec. 1, Ch. 117, L. 1971; amd. Sec. 1, Ch. 163, L. 1973; amd. Sec. 1, Ch. 430, L. 1975; amd. Sec. 1, Ch. 165, L. 1977; R.C.M. 1947, 87-109(e); amd. Sec. 44, Ch. 397, L. 1979; amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 10, Ch. 125, L. 1985; amd. Sec. 6, Ch. 234, L. 1987; amd. Sec. 4, Ch. 314, L. 1987; amd. Sec. 1, Ch. 302, L. 1989; amd. Sec. 7, Ch. 195, L. 1995; amd. Sec. 22, Ch. 491, L. 1997; amd. Sec. 5, Ch. 36, L. 1999; amd. Sec. 9, Ch. 442, L. 1999; amd. Secs. 7, 8, Ch. 597, L. 2003; amd. Sec. 9, Ch. 52, L. 2007.
MT Code § 39-51-1110 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 11. Employer Contributions|39-51-1110. Refunds to employers

  39-51-1110. Refunds to employers. (1) (a) If an employer claims an adjustment or the department determines through an examination of the employer's account that the employer has overpaid the amount due, the amount of the overpayment must be applied to future unemployment insurance obligations or must be refunded to the employer. The credit or refund may be allowed only if the claim is filed, or the determination is made, within a 5-year period after the date on which any taxes, penalty, or interest became due or within 1 year from the date the payment is made, whichever is later. The department shall credit or refund the amount to the employer, without interest.   (b) The department may not adjust wages that have been used for the purpose of establishing benefit eligibility after the statute of limitations provided in 39-51-2402 has expired, and a credit or refund may not be made with respect to those wages.   (2) If the department determines that an employer has paid taxes to this state under this chapter but the taxes should have been paid to another state under a similar act of the other state, a transfer of the taxes to the other state must be made upon discovery or, upon proof of payment that the other state has been fully paid, then a refund to the employer must be made upon application without limitation of time.   (3) If this chapter is not certified by the secretary of labor under 26 U.S.C. 3304 for any year, then refunds must be made of all taxes required under this chapter from employers for that year.   History: En. Subd. (d), Sec. 14, Ch. 137, L. 1937; amd. Sec. 5, Ch. 137, L. 1939; amd. Sec. 8, Ch. 164, L. 1941; amd. Sec. 3, Ch. 233, L. 1943; amd. Sec. 6, Ch. 164, L. 1955; amd. Sec. 10, Ch. 171, L. 1957; amd. Sec. 26, Ch. 368, L. 1975; R.C.M. 1947, 87-138; amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 11, Ch. 373, L. 1991; amd. Sec. 171, Ch. 42, L. 1997; amd. Sec. 23, Ch. 491, L. 1997; amd. Sec. 6, Ch. 466, L. 2005; amd. Sec. 5, Ch. 132, L. 2015.
MT Code § 39-51-1111 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 11. Employer Contributions|39-51-1111. through 39-51-1120 reserved

  39-51-1111 through 39-51-1120 reserved.
MT Code § 39-51-1121 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|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.
MT Code § 39-51-1122 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 11. Employer Contributions|39-51-1122. Treatment of minor irregularities in determination of eligible employer status

  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.
MT Code § 39-51-1123 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 11. Employer Contributions|39-51-1123. Rates of contributions

  39-51-1123. Rates of contributions. All covered employers, except governmental entities and those qualified and electing to make payments in lieu of contributions, shall pay contributions at rates assigned annually by the department.   History: En. Sec. 4, Ch. 685, L. 1979; amd. Sec. 1, Ch. 349, L. 1981.
MT Code § 39-51-1124 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 11. Employer Contributions|39-51-1124. Procedure for election to make payments in lieu of contributions

  39-51-1124. Procedure for election to make payments in lieu of contributions. (1) Any nonprofit organization defined in 39-51-1103, tribal unit, or governmental entity electing to become liable for payments in lieu of contributions shall file a written notice of its election with the department not later than 30 days immediately following the date of the determination of subjectivity to this chapter. This election must be for a period of not less than 2 years.   (2) Any nonprofit organization defined in 39-51-1103, tribal unit, or governmental entity that has been paying contributions for at least 2 tax years may change to payments in lieu of contributions by filing a written notice to that effect with the department within 30 days before the beginning of the tax year for which the change is effective.   History: En. Sec. 5, Ch. 685, L. 1979; amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 5, Ch. 200, L. 2001.
MT Code § 39-51-1125 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 11. Employer Contributions|39-51-1125. Computation of payments in lieu of contributions

  39-51-1125. Computation of payments in lieu of contributions. (1) Employers electing to make payments in lieu of contributions under 39-51-1103 shall pay into the unemployment insurance fund established in 39-51-401 an amount equivalent to the full amount of regular benefits plus the state's share of extended benefits paid to individuals based on wages paid by the employing unit. Governmental entities shall pay the full amount of extended benefits.   (2) When the base period wages of an individual include wages from more than one employer, the amount to be paid into the unemployment insurance fund with respect to the benefits paid to the individual must be prorated among the liable employers in proportion to the wages paid to the individual by each employer during the base period.   (3) The amount of payment required from employers must be ascertained by the department monthly and becomes due and payable by the employer quarterly as directed in this chapter. Penalty and interest for delinquency must be assessed to employers as specified in 39-51-1301.   (4) Subject to the provisions of 39-51-605, a payment may not be required under this section with respect to benefits paid to an individual if the qualified employer continues to provide employment to the individual without a reduction in hours or wages.   History: En. Sec. 6, Ch. 685, L. 1979; amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 8, Ch. 234, L. 1987; amd. Sec. 21, Ch. 373, L. 1991; amd. Sec. 13, Ch. 25, L. 2009; amd. Sec. 3, Ch. 203, L. 2013.
MT Code § 39-51-1126 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 11. Employer Contributions|39-51-1126. Termination of election to make payments in lieu of contributions

  39-51-1126. Termination of election to make payments in lieu of contributions. (1) Any nonprofit organization, tribal unit, or governmental entity may terminate its election to make payments in lieu of contributions after 2 years from the effective date of an election by filing a written notice with the department not later than 30 days prior to the beginning of the tax year for which the termination is effective.   (2) If a nonprofit organization, tribal unit, or governmental entity is delinquent in making payments in lieu of contributions, the department may terminate the election to make payments in lieu of contributions as of the beginning of the next tax year, and the termination is effective for that and the next tax year.   History: En. Sec. 7, Ch. 685, L. 1979; amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 6, Ch. 200, L. 2001.
MT Code § 39-51-1127 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 11. Employer Contributions|39-51-1127. through 39-51-1130 reserved

  39-51-1127 through 39-51-1130 reserved.
MT Code § 39-51-1131 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 11. Employer Contributions|39-51-1131. Terminated

  39-51-1131. Terminated. Sec. 12, Ch. 371, L. 1985.   History: En. Sec. 1, Ch. 371, L. 1985.
MT Code § 39-51-1132 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 11. Employer Contributions|39-51-1132. Liability of tribal units -- cancellation for failure to make payments

  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.
MT Code § 39-51-1201 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 12. Employer Classification and Experience Rating|39-51-1201. Repealed

  39-51-1201. Repealed. Sec. 21, Ch. 685, L. 1979.   History: En. Sec. 7, Ch. 137, L. 1937; amd. Sec. 3, Ch. 137, L. 1939; amd. Sec. 4, Ch. 164, L. 1941; amd. Sec. 2, Ch. 245, L. 1947; amd. Sec. 5, Ch. 191, L. 1953; amd. Sec. 2, Ch. 164, L. 1955; amd. Sec. 3, Ch. 171, L. 1957; amd. Sec. 5, Ch. 156, L. 1961; amd. Sec. 3, Ch. 269, L. 1963; amd. Sec. 4, Ch. 4, Ex. L. 1969; amd. Sec. 1, Ch. 117, L. 1971; amd. Sec. 1, Ch. 163, L. 1973; amd. Sec. 1, Ch. 430, L. 1975; amd. Sec. 1, Ch. 165, L. 1977; R.C.M. 1947, 87-109(part).
MT Code § 39-51-1202 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 12. Employer Classification and Experience Rating|39-51-1202. Repealed

  39-51-1202. Repealed. Sec. 21, Ch. 685, L. 1979.   History: En. Sec. 7, Ch. 137, L. 1937; amd. Sec. 3, Ch. 137, L. 1939; amd. Sec. 4, Ch. 164, L. 1941; amd. Sec. 2, Ch. 245, L. 1947; amd. Sec. 5, Ch. 191, L. 1953; amd. Sec. 2, Ch. 164, L. 1955; amd. Sec. 3, Ch. 171, L. 1957; amd. Sec. 5, Ch. 156, L. 1961; amd. Sec. 3, Ch. 269, L. 1963; amd. Sec. 4, Ch. 4, Ex. L. 1969; amd. Sec. 1, Ch. 117, L. 1971; amd. Sec. 1, Ch. 163, L. 1973; amd. Sec. 1, Ch. 430, L. 1975; amd. Sec. 1, Ch. 165, L. 1977; R.C.M. 1947, 87-109(part).
MT Code § 39-51-1203 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 12. Employer Classification and Experience Rating|39-51-1203. Repealed

  39-51-1203. Repealed. Sec. 21, Ch. 685, L. 1979.   History: En. Sec. 7, Ch. 137, L. 1937; amd. Sec. 3, Ch. 137, L. 1939; amd. Sec. 4, Ch. 164, L. 1941; amd. Sec. 2, Ch. 245, L. 1947; amd. Sec. 5, Ch. 191, L. 1953; amd. Sec. 2, Ch. 164, L. 1955; amd. Sec. 3, Ch. 171, L. 1957; amd. Sec. 5, Ch. 156, L. 1961; amd. Sec. 3, Ch. 269, L. 1963; amd. Sec. 4, Ch. 4, Ex. L. 1969; amd. Sec. 1, Ch. 117, L. 1971; amd. Sec. 1, Ch. 163, L. 1973; amd. Sec. 1, Ch. 430, L. 1975; amd. Sec. 1, Ch. 165, L. 1977; R.C.M. 1947, 87-109(part).
MT Code § 39-51-1204 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 12. Employer Classification and Experience Rating|39-51-1204. Repealed

  39-51-1204. Repealed. Sec. 21, Ch. 685, L. 1979.   History: En. Sec. 7, Ch. 137, L. 1937; amd. Sec. 3, Ch. 137, L. 1939; amd. Sec. 4, Ch. 164, L. 1941; amd. Sec. 2, Ch. 245, L. 1947; amd. Sec. 5, Ch. 191, L. 1953; amd. Sec. 2, Ch. 164, L. 1955; amd. Sec. 3, Ch. 171, L. 1957; amd. Sec. 5, Ch. 156, L. 1961; amd. Sec. 3, Ch. 269, L. 1963; amd. Sec. 4, Ch. 4, Ex. L. 1969; amd. Sec. 1, Ch. 117, L. 1971; amd. Sec. 1, Ch. 163, L. 1973; amd. Sec. 1, Ch. 430, L. 1975; amd. Sec. 1, Ch. 165, L. 1977; R.C.M. 1947, 87-109(part).
MT Code § 39-51-1205 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 12. Employer Classification and Experience Rating|39-51-1205. Repealed

  39-51-1205. Repealed. Sec. 21, Ch. 685, L. 1979.   History: En. Sec. 7, Ch. 137, L. 1937; amd. Sec. 3, Ch. 137, L. 1939; amd. Sec. 4, Ch. 164, L. 1941; amd. Sec. 2, Ch. 245, L. 1947; amd. Sec. 5, Ch. 191, L. 1953; amd. Sec. 2, Ch. 164, L. 1955; amd. Sec. 3, Ch. 171, L. 1957; amd. Sec. 5, Ch. 156, L. 1961; amd. Sec. 3, Ch. 269, L. 1963; amd. Sec. 4, Ch. 4, Ex. L. 1969; amd. Sec. 1, Ch. 117, L. 1971; amd. Sec. 1, Ch. 163, L. 1973; amd. Sec. 1, Ch. 430, L. 1975; amd. Sec. 1, Ch. 165, L. 1977; R.C.M. 1947, 87-109(part).
MT Code § 39-51-1206 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 12. Employer Classification and Experience Rating|39-51-1206. Department to provide for notification of employers of their classification and contribution rate

  39-51-1206. Department to provide for notification of employers of their classification and contribution rate. (1) The department shall by rule provide for the proper notification of employers of the classification and rate of contribution applicable to their accounts. Except as provided in subsection (2), the notification is final for all purposes unless the employer files a written request with the department for a redetermination or hearing on the classification and rate of contribution within 30 days after the department sends the notice. The department may extend the 30-day period for good cause.   (2) The department may make changes in classification and rate of contribution upon an oral request for redetermination from the employer if the department finds that the department has made an error.   (3) The employer's request for a determination or redetermination pertains only to the experience factors or the major industrial classification that determines the classification and rate of contribution. The rate schedules provided by 39-51-1218 and the method of calculation provided by 39-51-1217 are not subject to appeal.   History: En. Sec. 7, Ch. 137, L. 1937; amd. Sec. 3, Ch. 137, L. 1939; amd. Sec. 4, Ch. 164, L. 1941; amd. Sec. 2, Ch. 245, L. 1947; amd. Sec. 5, Ch. 191, L. 1953; amd. Sec. 2, Ch. 164, L. 1955; amd. Sec. 3, Ch. 171, L. 1957; amd. Sec. 5, Ch. 156, L. 1961; amd. Sec. 3, Ch. 269, L. 1963; amd. Sec. 4, Ch. 4, Ex. L. 1969; amd. Sec. 1, Ch. 117, L. 1971; amd. Sec. 1, Ch. 163, L. 1973; amd. Sec. 1, Ch. 430, L. 1975; amd. Sec. 1, Ch. 165, L. 1977; R.C.M. 1947, 87-109(part); amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 2, Ch. 95, L. 2003; amd. Sec. 7, Ch. 466, L. 2005; amd. Sec. 6, Ch. 132, L. 2015.
MT Code § 39-51-1207 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 12. Employer Classification and Experience Rating|39-51-1207. through 39-51-1210 reserved

  39-51-1207 through 39-51-1210 reserved.
MT Code § 39-51-1211 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 12. Employer Classification and Experience Rating|39-51-1211. Definitions

  39-51-1211. Definitions. The definitions set forth in 39-51-1121 apply to this part.   History: En. 39-51-1211 by Code Commissioner, 1979.
MT Code § 39-51-1212 (2021)
2021 Montana Code Annotated|Title 39. Labor|Chapter 51. Unemployment Insurance|Part 12. Employer Classification and Experience Rating|39-51-1212. Experience rating for governmental entities

  39-51-1212. Experience rating for governmental entities. (1) The rates of governmental entities who have accumulated experience rating credits must be adjusted annually as follows with each governmental entity assigned a rate based upon:   (a) its benefit cost experience, to be arrived at by dividing the total sum of benefits charged to the employer's account for all past periods that are completed transactions by December 31 by total wages from date of subjectivity of the employing unit through December 31; and   (b) the benefit cost for all past years of governmental entities electing to pay contributions compared with total payrolls reported for all past years by these governmental entities used as a median, with the rates fixed using the median so that the rates will, when applied to the total annual payroll for subject governmental entities, yield total paid contributions equaling approximately the total benefit costs.   (2) New governmental entities electing to pay contributions must be assigned the median rate for the year in which they become subject.   (3) The minimum rate may not be less than 0.06% and the maximum rate may not be greater than 1.5%. The rates are to be graduated at one-tenth intervals.   (4) If benefit charges exceed contributions paid in the last completed state fiscal year, governmental entities' rates must be adjusted by increasing all rates to the next higher schedule.   (5) The computed rate is effective July 1 of each year.   (6) Governmental entities must be charged for their share of the total benefits paid to a claimant if the governmental entity contributed wages during the claimant's base period. The benefit charged must be based on the percentage of wages paid by the governmental entity as compared to the total wages paid by all employers in the claimant's base period.   (7) Subject to the provisions of 39-51-605, the department may relieve benefit charges paid by a governmental employer with respect to benefits paid to an individual if the governmental employer continues to provide employment to the individual without a reduction in hours or wages.   History: En. Sec. 9, Ch. 685, L. 1979; amd. Sec. 1, Ch. 50, L. 1989; amd. Sec. 22, Ch. 373, L. 1991; amd. Sec. 4, Ch. 362, L. 2007; amd. Sec. 14, Ch. 25, L. 2009; amd. Sec. 5, Ch. 123, L. 2011; amd. Sec. 4, Ch. 203, L. 2013; amd. Sec. 7, Ch. 132, L. 2015.