500 LAWS OF MARYLAND. [CH. 278
without interest, in connection with subsequent contribution
payments by him, or if such adjustment cannot be made the
Board shall refund said amount, without interest from the
fund. For like cause and within the same period, adjustment
or refund may be so made on the Board's own initiative.
(e) Liability of successor. Any individual or employing
unit which acquires the organization, trade, or business or
substantially all the assets thereof from an employer, shall
notify the Board in writing by registered mail not later than
five days prior to the acquisition. Unless such notice is given
such acquisition shall be void as against the Board if, at the
time of acquisition, any contributions or interest are due and
unpaid by the previous employer; and the Board shall have
the right to proceed against such successor either in personam
or in rem and the assets so acquired shall be subject to attach-
ment for such debt.
(f) Forfeiture of Corporate Charter for Non-Payment of
Contributions. The provisions of Article 81, Sections 144 and
144½ of the Annotated Code of Maryland, 1935 Supplement,
shall apply to non-payment of unemployment compensation
contributions, as well as taxes.;
(g) Liability on Dissolution of Corporation. The provisions
of Article 23, Section 93 as amended by Chapter 198, Section
1 of the Acts of 1937, of the Annotated Code of Maryland,
1935 Supplement, shall apply to the payment of unemployment
contributions and interest due and owing by any corporation,
as well as taxes.
Definitions.
19. As used in this Act, unless the context clearly requires
otherwise:
(a) Board of Review. Whenever the term "Board of
Review" is used in this Act it shall mean the Unemployment
Compensation Board, as constituted under Section 10 of this
Article.
(b) "Benefits" means the money payments payable to an indi-
vidual, as provided in this Act, with respect to his unemploy-
ment.
(c) "Board" means the Unemployment Compensation
Board, as constituted under Section 10 of this Article.
(d) "Contributions" means the money payments to the State
unemployment compensation fund required by this Act.
(e) "Employing unit" means any individual or type of
organization, including any partnership, association, trust,
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