2554                                        LAWS OF MARYLAND                                 Ch. 874

subsection). If the claimant earned less than 75 percent of

his base period wages from the principal base period

employer, all regular benefits and THE APPROPRIATE SHARE
[one half] of any extended benefits paid to such individuals

shall be charged on a pro rata basis to all base period

employers. The percentage of the charge to each base period

employer shall be in the same proportion as the amount of

wages paid__to the claimant by each such employer is to the

total amount of wages received by the claimant during the
base period, and shall be computed as a whole number without

decimals. WITH RESPECT TO GOVERNMENTAL ENTITIES, THE

APPROPRIATE SHARE OF ANY EXTENDED BENEFITS SHALL BE ONE-HALF

OF ANY EXTENDED BENEFITS PAID TO SUCH INDIVIDUALS FOR

COMPENSABLE WEEKS BEGINNING ON OR BEFORE DECEMBER 31, 1978,

AND ALL EXTENDED BENEFITS PAID TO SUCH INDIVIDUALS FOR

COMPENSABLE WEEKS BEGINNING AFTER DECEMBER 31, 1978. WITH

RESPECT TO ALL OTHER EMPLOYERS, THE APPROPRIATE SHARE OF ANY
EXTENDED BENEFITS SHALL BE ONE-HALF OF ANY EXTENDED BENEFITS
PAID TO SUCH INDIVIDUALS.

(i) If the claimant's unemployment is

caused by a shutdown by his employer for the purpose of

having employees take their vacations at the same time, OR

BY A SHUTDOWN FOR INVENTORY OR OTHER PURPOSE CAUSING

UNEMPLOYMENT FOR A CERTAIN DEFINABLE PERIOD NOT EXCEEDING

THREE WEEKS IN ANY BENEFIT YEAR, all benefits paid to the

claimant shall be charged against the experience—rating
record of the claimant's current employer.

(ii) Benefits paid to a claimant under a
determination or decision made pursuant to this article
shall not be charged against any employer's
experience-rating account if as a result of reversal or
redetermination a disqualification is imposed for a week or
weeks for which said payments were made.

(d) (2) Election by Nonprofit Organization AND

GOVERNMENTAL ENTITIES. Any nonprofit organization which,

pursuant to § 20 (g) (7) of this article is or becomes

subject to this article on or after January 1, 1972, shall

pay contributions under the provisions of subsections (a),

(b) and (c) hereof, unless it elects in accordance with this

paragraph, to pay to the Executive Director for the

unemployment insurance fund an amount equal to the amount of
regular benefits and one half of the extended benefits paid,
that is attributable to service in the employ of such

nonprofit organization, to individuals for weeks of

unemployment which begin during the effective period of that

election. ANY GOVERNMENTAL ENTITY WHICH ELECTS IN

ACCORDANCE WITH § 8(F) TO BE LIABLE FOR PAYMENT IN LIEU OF

CONTRIBUTIONS SHALL PAY TO THE EXECUTIVE DIRECTOR FOR THE
UNEMPLOYMENT INSURANCE FUND AN AMOUNT EQUAL TO THE AMOUNT OF

ALL REGULAR BENEFITS AND THE APPROPRIATE SHARE OF ANY

EXTENDED BENEFITS PAID, THAI IS ATTRIBUTABLE TO SERVICE IN

THE EMPLOY OF SUCH GOVERNMENTAL ENTITY, TO INDIVIDUALS FOR

WEEKS OF UNEMPLOYMENT WHICH BEGIN DURING THE EFFECTIVE

PERIOD OF THAT ELECTION. WITH RESPECT TO GOVERNMENTAL

ENTITIES, THE APPROPRIATE SHARE OF ANY EXTENDED BENEFITS