2724

LAWS OF MARYLAND

Ch. 504

(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, WORK SHARING 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, WORK SHARING BENEFITS and the appropriate share
of any extended benefits paid, that is attributable to 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