1756                               Laws of Maryland                        [Ch. 790

For any organization which did not pay wages throughout the four
calendar quarters of the preceding calendar year, that percentage of
its payroll during that year as the Executive Director shall determine.

At the end of each taxable year, the Executive Director may notify
MODIFY the quarterly percentage of payroll thereafter payable by
the non-profit organization in order to minimize excess or insufficient
payments.

At the end of each taxable year, the Executive Director shall deter-
mine whether the total of payments for that year made by a non-
profit organization is less than, or in excess of, the total amount
of regular benefits plus one-half of the amount of extended benefits
paid to individuals during that taxable year based on wages attrib-
utable to service in the employ of that organization. Each non-profit
organization whose total payments for that year are less than the
amount so determined shall be liable for payment of the unpaid
balance to the fund in accordance with subparagraph (iii). If the
total payments exceed the amount so determined for the taxable year,
all or part of the excess may, at the discretion of the Executive
Director, be refunded from the fund or retained in the fund as part
of the payments which may be required for the next taxable year.

(in) Payment of any bill rendered under subparagraph (i) or
subparagraph (ii) shall be made not later than 30 days after that
bill was mailed to the last known address of the non-profit organiza-
tion or was otherwise delivered to it, unless there has been an
application for review and redetermination in accordance with sub-
paragraph (v).

(iv) Payments made by any non-profit organization or any other
employer under the provisions of this subsection shall not be deducted
or deductible, in the whole or in part, from the remuneration of
individuals in the employ of the organization, as more particularly
provided in Section 16 of this article.

(v) The amount due specified in any bill from the Executive
Director shall be conclusive on the organization unless, not later than
15 days after the bill was mailed to its last known address or otherwise
delivered to it, the organization files an application for review by
the Executive Director setting forth the grounds for that review.

The Executive Direitor DIRECTOR shall promptly review and
reconsider the amount due specified in the bill and shall thereafter
issue a determination in any case in which that application for
redetermination has been filed. Any such redetermination DETER-
MINATION shall be conclusive on the organization unless, not later
than 15 days after the redetermination DETERMINATION was
mailed to its last known address or otherwise delivered to it, the
organization files an appeal to the Board of Appeals, setting forth
the grounds for the appeal. Proceedings on appeal to the Board of
Appeals from the amount of a bill rendered under this subsection
or a redetermination of that amount shall be in accordance with the
provisions of subsection (g) hereof, and the decision of the Board
of Appeals shall be subject to the provisions of subsection 15(c) of
this article with respect to judicial review.

(vi) Past due payments of amounts in lieu of contributions, or
reports with respect thereto, shall be subject to the same interest
and penalties that, pursuant to Sections 15 and 17, apply to past due
or delinquent contributions and reports.