(a) (1) Contributions shall accrue and become payable by each employer for each calendar year in which the employer is subject to this chapter with respect to wages for employment.
(2) The contributions shall become due and be paid by each employer to the Director of the Department of Workforce Services for the Unemployment Compensation Fund in accordance with such regulations as the director may prescribe and shall not be deducted, in whole or in part, from the wages of individuals in employment for the employer.
(b) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent (1/2cent(s)) or more, in which case it shall be increased by one cent (1cent(s)).
(c) (1) Determinations of liability are conclusive and binding unless within thirty (30) calendar days after the mailing date of the determination the employer requests an administrative determination of coverage under ยง 11-10-308.
(2) However, if the director determines that the request for an administrative determination of coverage is not perfected within the thirty-calendar-day period as a result of circumstances beyond the employer's control, the director may consider the request as having been filed timely.
Section: 11-10-702 11-10-703 11-10-704 11-10-705 11-10-706 11-10-707 11-10-708 11-10-709 11-10-710 11-10-711 11-10-712 11-10-713 11-10-714 11-10-715 NextLast modified: November 15, 2016