reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 39. Labor › Chapter 51. Unemployment Insurance › Part 6. Records and Reports › 39-51-602. Method to be used by department in keeping wage records

39-51-602. Method to be used by department in keeping wage records.
Wage records kept by the department must be kept on the basis of wages paid. For purposes of determining benefit eligibility and the amount and duration of benefits payable, wages, including lump-sum payments of accrued wages, may be assigned to periods of time determined in accordance with rules adopted by the department.
History: En. Subd. (n) to (r), Sec. 19, Ch. 137, L. 1937; amd. Sec. 6, Ch. 137, L. 1939; amd. Sec. 10, Ch. 164, L. 1941; amd. Sec. 5, Ch. 233, L. 1943; amd. Sec. 6, Ch. 190, L. 1945; amd. Sec. 3, Ch. 238, L. 1955; amd. Sec. 12, Ch. 171, L. 1957; amd. Sec. 11, Ch. 156, L. 1961; amd. Sec. 4, Ch. 269, L. 1963; amd. Sec. 1, Ch. 200, L. 1969; amd. Sec. 33, Ch. 368, L. 1975; amd. Sec. 1, Ch. 115, L. 1977; R.C.M. 1947, 87-149(part); amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 6, Ch. 618, L. 1989; amd. Sec. 6, Ch. 373, L. 1991; amd. Sec. 10, Ch. 25, L. 2009.
2023 Montana Code Annotated › Title 39. Labor › Chapter 51. Unemployment Insurance › Part 6. Records and Reports › 39-51-603. Employing unit to keep records and make reports -- confidentiality -- rules

39-51-603. Employing unit to keep records and make reports -- confidentiality -- rules.
(1) Each employing unit shall keep true and accurate work records containing the information that the department may prescribe. Those records must be open to inspection and audit and may be copied by the department or its authorized representative at any reasonable time and as often as may be necessary. An employing unit that maintains its records outside Montana shall furnish a copy of those records to the department at the employing unit's expense or shall pay the department for the costs associated with conducting the audit outside Montana.
(2) The department and the presiding officer of any appeal tribunal may require from any employing unit any sworn or unsworn reports with respect to persons employed by it that the department considers necessary for the effective administration of this chapter.
(3) Information obtained from any individual under this chapter must, except to the individual claimant to the extent necessary for the proper presentation of a claim, be held confidential and may not be published or be open to public inspection, except to public employees in the performance of their public duties, in any manner revealing the individual's or employing unit's identity, but any claimant or the claimant's legal representative at a hearing before the board or appeal tribunal must be supplied with information from the records to the extent necessary for the proper presentation of the claim.
(4) In order to prevent the misuse of personal and other sensitive information collected by the department in the administration of the unemployment insurance laws, the department shall adopt rules providing for confidentiality of unemployment insurance information, including the circumstances and conditions under which information may be disclosed to appropriate persons and government agencies. The rules must be consistent with federal requirements regarding confidentiality and disclosure of unemployment insurance information.
(5) (a) Any employee or member of the department or any other state or local government employee who violates any provision of this section shall be fined not less than $20 or more than $200 or shall be imprisoned for not longer than 90 days, or both.
(b) Any person other than those described in subsection (5)(a) who receives information from the department may use the disclosed information only for purposes authorized by law. A person who violates the provisions of this subsection (5)(b) is subject to the penalties provided for in subsection (5)(a).
History: En. Subd. (e), Sec. 11, Ch. 137, L. 1937; amd. Sec. 1, Ch. 144, L. 1974; amd. Sec. 15, Ch. 368, L. 1975; R.C.M. 1947, 87-124; amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 7, Ch. 373, L. 1991; amd. Sec. 5, Ch. 195, L. 1995; amd. Sec. 7, Ch. 88, L. 2009.
2023 Montana Code Annotated › Title 39. Labor › Chapter 51. Unemployment Insurance › Part 6. Records and Reports › 39-51-604. Repealed

39-51-604. Repealed.
Sec. 1, Ch. 122, L. 2005; Sec. 13, Ch. 448, L. 2005.
History: En. Sec. 3, Ch. 573, L. 1991; amd. Sec. 14, Ch. 630, L. 1993.
2023 Montana Code Annotated › Title 39. Labor › Chapter 51. Unemployment Insurance › Part 6. Records and Reports › 39-51-605. Employing unit responsibility to respond to department requests for information -- waiver of rights

39-51-605. Employing unit responsibility to respond to department requests for information -- waiver of rights.
(1) An employing unit or its representative shall provide to the department wage, employment, separation, and eligibility information requested by the department in a timely manner as established by rule.
(2) (a) Subject to the provisions of subsection (4), the department shall consider an employing unit, with respect to a specific claim, to have waived its rights as provided in subsection (3) for:
(i) untimely filing information required under subsection (1) without good cause; or
(ii) failing to provide complete answers in response to the department's request for information.
(b) A request from the employing unit or its representative for a hearing without providing the requested information is considered to be a failure to provide a timely or an adequate response as provided in subsection (2)(a).
(3) A waiver of rights provided for under subsection (2) means that the department shall:
(a) consider the employing unit to be no longer eligible as an interested party with respect to the claim; and
(b) deny credit to the employing unit for any resulting erroneous payment to the claimant.
(4) The department shall accept information submitted by an employing unit or its representative after the required period established by rule and before the deadline set by 39-51-2402(3) if the information is related to a separation from employment or concerning a claimant's eligibility for benefits. After accepting the information, the department shall issue a determination or redetermination that must include a decision on whether the employing unit or its representative presented good cause for failure to meet the timely or complete information requirements in subsection (2). For good cause shown, the department may in its determination or redetermination rescind the waiver of rights.
(5) An employing unit that elects to make payments in lieu of contributions pursuant to 39-51-1103 is also subject to the provisions of this section.
History: En. Sec. 1, Ch. 203, L. 2013.
2023 Montana Code Annotated › Title 39. Labor › Chapter 51. Unemployment Insurance › Part 7. Program Integrity › 39-51-702. Purpose

39-51-702. Purpose.
The purpose of this part is to enhance program integrity for the state's unemployment insurance program by requiring the state to utilize a government or commercially available database to verify the integrity of the state's unemployment insurance rolls, check new hire records against unemployment insurance rolls on a weekly basis, and check state, county, and local prison and jail records.
History: En. Sec. 2, Ch. 425, L. 2021.
2023 Montana Code Annotated › Title 39. Labor › Chapter 51. Unemployment Insurance › Part 7. Program Integrity › 39-51-703. Definitions

39-51-703. Definitions.
For the purposes of this part, the following definitions apply:
(1) "Department of corrections" means the Montana department of corrections as provided in 2-15-2301.
(2) "New hire records" means the directory of newly hired and rehired employees reported under state and federal law and managed by the department of labor and industry.
(3) "Unemployment insurance rolls" means jobless workers receiving unemployment insurance benefits.
History: En. Sec. 3, Ch. 425, L. 2021.
2023 Montana Code Annotated › Title 39. Labor › Chapter 51. Unemployment Insurance › Part 7. Program Integrity › 39-51-706. Department duties -- integrity data hub -- review of information -- reporting to legislature

39-51-706. Department duties -- integrity data hub -- review of information -- reporting to legislature.
The department of labor and industry shall:
(1) engage with and utilize a commercially available database to verify the integrity of the state's unemployment insurance rolls;
(2) on a weekly basis, check the unemployment insurance rolls against the department of corrections list of incarcerated individuals to verify eligibility and ensure program integrity;
(3) on a weekly basis, check the unemployment insurance rolls against the national directory of new hires to verify eligibility;
(4) have the authority to execute a memorandum of understanding with any department, agency, or division for information required to be shared between agencies as outlined in this part;
(5) if it receives information concerning an individual receiving unemployment insurance benefits that indicates a change in circumstances that may affect eligibility, review the individual's case; and
(6) report to the economic affairs interim committee in accordance with 5-11-210 relating to the administration of this part.
History: En. Sec. 4, Ch. 425, L. 2021.
2023 Montana Code Annotated › Title 39. Labor › Chapter 51. Unemployment Insurance › Part 11. Employer Contributions › 39-51-1101. Commencement and termination of coverage under chapter

39-51-1101. Commencement and termination of coverage under chapter.
(1) Any employing unit which is or becomes an employer subject to this chapter within any calendar year shall be subject to this chapter during the whole of such calendar year, except that this subsection shall not apply to an employing unit electing coverage as provided for in 39-51-1102.
(2) Except as otherwise provided in 39-51-1102, an employing unit shall cease to be an employer subject to this chapter only as of January 1 of any calendar year only if it files with the department prior to the last day of February of such year a written application for termination of coverage and the department finds that the total wages payable for employment by said employer in the preceding calendar year did not equal or exceed the amount of wages required under 39-51-202 to be considered an employer subject to this chapter. For the purpose of this subsection, the two or more employing units mentioned in 39-51-202(4) or (5) shall be treated as a single employing unit.
History: En. Sec. 8, Ch. 137, L. 1937; amd. Sec. 4, Ch. 137, L. 1939; amd. Sec. 5, Ch. 164, L. 1941; amd. Sec. 1, Ch. 37, L. 1969; amd. Sec. 1, Ch. 103, L. 1971; amd. Sec. 1, Ch. 181, L. 1973; amd. Sec. 2, Ch. 323, L. 1975; R.C.M. 1947, 87-110(a), (b); amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 5, Ch. 234, L. 1987; amd. Sec. 8, Ch. 373, L. 1991.
2023 Montana Code Annotated › Title 39. Labor › Chapter 51. Unemployment Insurance › Part 11. Employer Contributions › 39-51-1102. Election by employing units not otherwise subject to chapter

39-51-1102. Election by employing units not otherwise subject to chapter.
An employing unit not otherwise subject to this chapter or any employing unit for which services are performed that do not constitute employment as defined in this chapter may file with the department a written election that all such services performed by individuals in its employ in one or more distinct establishments or places of business shall be deemed to constitute employment for all purposes of this chapter for not less than 2 calendar years. Upon the written approval of such election by the department, such services shall be deemed to constitute employment subject to this chapter from and after the date stated in such approval. Such services shall cease to be deemed employment subject hereto as of January 1 of any calendar year subsequent to such 2 calendar years only if at least 30 days prior to such January 1 such employing unit has filed with the department a written notice to that effect.
History: En. Sec. 8, Ch. 137, L. 1937; amd. Sec. 4, Ch. 137, L. 1939; amd. Sec. 5, Ch. 164, L. 1941; amd. Sec. 1, Ch. 37, L. 1969; amd. Sec. 1, Ch. 103, L. 1971; amd. Sec. 1, Ch. 181, L. 1973; amd. Sec. 2, Ch. 323, L. 1975; R.C.M. 1947, 87-110(c); amd. Sec. 1, Ch. 349, L. 1981.
2023 Montana Code Annotated › Title 39. Labor › Chapter 51. Unemployment Insurance › Part 11. Employer Contributions › 39-51-1103. Contributions by employers required -- payments in lieu of contributions authorized for certain employers

39-51-1103. Contributions by employers required -- payments in lieu of contributions authorized for certain employers.
(1) Contributions accrue and become payable by each employer for each calendar year in which the employer is subject to this chapter with respect to wages, as defined in 39-51-201, paid for employment, as defined in this chapter, occurring during the calendar year.
(2) The contributions become due and must be paid by each employer to the department for the fund in accordance with rules adopted by the department and may not be deducted in whole or in part from the wages of individuals employed by the employer.
(3) In the payment of any contributions, a fractional part of a cent must be disregarded unless it amounts to one-half cent or more, in which case it must be increased to 1 cent.
(4) Nonprofit organizations, defined in section 501(c)(3) of the Internal Revenue Code and that are exempt from tax under section 501(a) of the Internal Revenue Code, may elect to make payments in lieu of contributions.
(5) The state and its political subdivisions may elect to make payments in lieu of contributions or pay under a special contributions plan established for governmental entities only.
(6) An Indian tribe may make a separate election to make payments in lieu of contributions for each tribal unit and may elect to combine all or some tribal units into group reimbursement accounts.
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. 18, Ch. 685, L. 1979; amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 9, Ch. 125, L. 1985; amd. Sec. 4, Ch. 200, L. 2001.
2023 Montana Code Annotated › Title 39. Labor › Chapter 51. Unemployment Insurance › Part 11. Employer Contributions › 39-51-1104. Duty and liability of contractor and subcontractor, respectively, in regard to taxes, penalties, and interest owed by subcontractor

39-51-1104. Duty and liability of contractor and subcontractor, respectively, in regard to taxes, penalties, and interest owed by subcontractor.
(1) Any contractor who is or becomes an employer under the provisions of this chapter who contracts with any subcontractor who also is or becomes an employer under the provisions of this chapter shall withhold sufficient money on the contract to guarantee that all taxes, penalties, and interest are paid upon completion of the contract.
(2) It shall be the duty of any subcontractor who is or becomes an employer under the provisions of this chapter to furnish the contractor with a certification issued by the department, prior to final payment for the particular job, stating that said subcontractor is current and in full compliance with the provisions of this chapter.
(3) Failure to comply with the provisions of this section shall render the contractor directly liable for all taxes, penalties, and interest due from the subcontractor on the particular job, and the administrator has all of the remedies of collection against the contractor under the provisions of this chapter as though the services in question were performed directly for the contractor.
History: En. Subd. (b), Sec. 14, Ch. 137, L. 1937; amd. Sec. 5, Ch. 137, L. 1939; amd. Sec. 8, Ch. 164, L. 1941; amd. Sec. 1, Ch. 36, L. 1969; amd. Sec. 1, Ch. 105, L. 1975; amd. Sec. 25, Ch. 368, L. 1975; amd. Sec. 1, Ch. 386, L. 1977; R.C.M. 1947, 87-136(3); amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 9, Ch. 373, L. 1991.
2023 Montana Code Annotated › Title 39. Labor › Chapter 51. Unemployment Insurance › Part 11. Employer Contributions › 39-51-1105. Liability for taxes, penalties, and interest owed

39-51-1105. Liability for taxes, penalties, and interest owed.
(1) The officer of a corporation whose responsibility it is to pay the taxes, penalties, and interest, as provided by 39-51-404, 39-51-1103(1) and (2), 39-51-1125(1), and 39-51-1301, is liable for the taxes, penalties, and interest due.
(2) (a) The department shall consider the officer of the corporation individually liable with the corporation for filing reports and unpaid taxes, penalties, and interest upon a determination that the corporate officer:
(i) possessed the responsibility to file reports and pay taxes on behalf of the corporation; and
(ii) possessed the responsibility on behalf of the corporation to direct the filing of reports or payment of other corporate obligations and exercised the responsibility that resulted in failure to file reports or pay taxes due.
(b) The department is not limited to considering the elements set forth in subsection (2)(a) to establish individual liability and may consider any other available information.
(3) The liability imposed upon an individual by this section remains unaffected by the bankruptcy of a business entity to which a discharge cannot be granted under 11 U.S.C. 727. The individual is liable for the unpaid amount of taxes, penalties, and interest.
(4) In the case of a limited liability company treated as a partnership pursuant to 39-51-207, the liability for unemployment insurance taxes, penalties, and interest owed extends jointly and severally to each member and to each manager, if any.
(5) In the case of a limited liability company that is not treated as a partnership pursuant to 39-51-207, liability for unemployment insurance taxes, penalties, and interest owed extends jointly and severally to the managers and members of the limited liability company.
History: En. Subd. (b), Sec. 14, Ch. 137, L. 1937; amd. Sec. 5, Ch. 137, L. 1939; amd. Sec. 8, Ch. 164, L. 1941; amd. Sec. 1, Ch. 36, L. 1969; amd. Sec. 1, Ch. 105, L. 1975; amd. Sec. 25, Ch. 368, L. 1975; amd. Sec. 1, Ch. 386, L. 1977; R.C.M. 1947, 87-136(4); amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 10, Ch. 373, L. 1991; amd. Sec. 12, Ch. 529, L. 1995; amd. Sec. 21, Ch. 491, L. 1997; amd. Sec. 8, Ch. 52, L. 2007; amd. Sec. 11, Ch. 25, L. 2009; amd. Sec. 8, Ch. 88, L. 2009.
2023 Montana Code Annotated › Title 39. Labor › Chapter 51. Unemployment Insurance › Part 11. Employer Contributions › 39-51-1106. Repealed

39-51-1106. 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); amd. Sec. 2, Ch. 57, L. 1979.
2023 Montana Code Annotated › Title 39. Labor › Chapter 51. Unemployment Insurance › Part 11. Employer Contributions › 39-51-1107. Repealed

39-51-1107. 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(b)(3).
2023 Montana Code Annotated › Title 39. Labor › Chapter 51. Unemployment Insurance › Part 11. Employer Contributions › 39-51-1108. Amount of wages per employee subject to contribution

39-51-1108. Amount of wages per employee subject to contribution.
(1) Payment of contributions shall apply only to wages paid up to and including the amount specified in this section by an employer to an employee with respect to employment.
(2) The taxable wage base for each year is the greater of 80% of the average annual wage as determined under 39-51-2201 (rounded to the nearest $100) during the calendar year immediately preceding the most recently completed calendar year, or the amount of taxable wage base specified in the Federal Unemployment Tax Act.
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(d); amd. Sec. 8, Ch. 685, L. 1979; amd. Sec. 2, Ch. 371, L. 1985.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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.
2023 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.
2023 Montana Code Annotated › Title 39. Labor › Chapter 51. Unemployment Insurance › Part 12. Employer Classification and Experience Rating › 39-51-1215. Maintenance of experience rating records

39-51-1215. Maintenance of experience rating records.
An experience rating record must be maintained for each covered employer. The record is credited with all contributions that the covered employer has paid since October 1, 1981. The record must also be charged with the amount of benefits paid that are chargeable to the covered employer's account since October 1, 1981. This section does not grant any covered employer or individual in the covered employer's service a priority with respect to any claim or right because of amounts paid by the covered employer into the employment security fund.
History: En. Sec. 12, Ch. 685, L. 1979; amd. Sec. 4, Ch. 3, L. 1981; amd. Sec. 4, Ch. 371, L. 1985; amd. Sec. 1530, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 39. Labor › Chapter 51. Unemployment Insurance › Part 12. Employer Classification and Experience Rating › 39-51-1216. Experience rating record voided when account inactive

39-51-1216. Experience rating record voided when account inactive.
An employer who has not had covered employment or whose coverage has been terminated because the employer has ceased to do business for 5 consecutive years is considered a new employer and may not be credited with the employer's previous experience for the purpose of computing any future "experience factor".
History: En. Sec. 13, Ch. 685, L. 1979; amd. Sec. 1531, Ch. 56, L. 2009; amd. Sec. 9, Ch. 88, L. 2009.
2023 Montana Code Annotated › Title 39. Labor › Chapter 51. Unemployment Insurance › Part 12. Employer Classification and Experience Rating › 39-51-1217. Schedule of rates assigned based on trust fund reserve

39-51-1217. Schedule of rates assigned based on trust fund reserve.
(1) The rate schedule for each calendar year is assigned based upon the ratio of the trust fund balance as of October 31 prior to the rate year to total wages in covered employment for the 12-month period ending June 30 prior to the computation date.
(2) The ratio at the top of each tax schedule in the tax table shown in 39-51-1218 represents the minimum fund level required for a specific tax schedule to be in effect.
(3) Employer rates are assigned in accord with the rates provided in each schedule for eligible and deficit employers, based upon their experience as defined in this section.
(4) For the calendar year 1990 and each year thereafter, any employer classified as a new employer must be assigned a rate equal to the average rate of contributions paid by employers in the same major industrial classification for the calendar year preceding the computation date, plus an adjustment for the difference between the average tax rate assigned for the previous calendar year and the average rate in effect for the current calendar year. At no time may a new employer be assigned a rate lower than 1%. The computation of the average rate of contributions in a major industrial classification must exclude those employer accounts that are not eligible for the computation of an experience rating solely by reason of insufficient experience. The department shall develop the major industrial classifications for the state and shall annually determine the contribution rate for each classification.
History: En. Sec. 14, Ch. 685, L. 1979; amd. Sec. 5, Ch. 3, L. 1981; amd. Sec. 3, Ch. 50, L. 1989; amd. Sec. 25, Ch. 373, L. 1991.