HARRY HUGHES, Governor

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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, that is attributable to [service]
BASE PERIOD WAGES 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 shall be one half of all extended benefits
paid for weeks of unemployment beginning on or before
December 31, 1978, and all extended benefits paid for weeks
of unemployment beginning after December 31, 1978. However,
a nonprofit organization or governmental entity shall not be
required to pay to the Executive Director the amount of any
benefits paid to an individual whose base period wages
include wages for previously uncovered services, as defined
in § 20(n-l) of this article, to the extent that the fund is
reimbursed for the benefits under the Unemployment
Compensation Amendments of 1976.

(i) Any nonprofit organization which is,
or becomes, subject to this act on January 1, 1972, may
elect to become liable for payments in lieu of contributions
for a period of not less than one taxable year beginning
January 1, 1972, provided it files with the Executive
Director a written notice of its election within the 30-day
period immediately following the date or within a like
period immediately following the date of enactment of this
subparagraph, whichever occurs later.

(ii) Any nonprofit organization which
becomes subject to this act after January 1, 1972, may elect
to become liable for payments in lieu of contributions for a
period of not less than 12 months beginning with the date on
which that subjectivity begins by filing a written notice of
its election with the Executive Director not later than 30
days immediately following the date of the determination of
that subjectivity.

(iii) Any nonprofit organization which
makes an election in accordance with subparagraph (i) or
subparagraph (ii) of this paragraph will continue to be
liable for payments in lieu of contributions until it files
with the Executive Director a written notice terminating its
election not later than 30 days prior to the beginning of
the taxable year for which that termination shall first be
effective. A NONPROFIT ORGANIZATION SHALL CONTINUE TO BE