2726

LAWS OF MARYLAND

Ch. 504

one half of the amount of extended benefits paid during that
quarter or other prescribed period that is attributable to
service in the employ of that organization.

(ii) Each nonprofit organization that has
elected payments in lieu of contributions may request permission
to make those payments as provided in this subparagraph. That
method of payment shall become effective upon approval by the
Executive Director.

At the end of each calendar quarter, or at the end of
whatever other period as determined by the Executive Director,
the Executive Director shall bill each nonprofit organization for
an amount representing one of the following:

For 1972, .675 percent of its total payroll for 1971;

For years after 1972, whatever percentage of its total
payroll for the immediately preceding calendar year as the
Executive Director shall determine. That determination shall be
based each year on the average benefit costs attributable to
service in the employ of nonprofit organizations during the
preceding calendar year; or

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
modify the quarterly percentage of payroll thereafter payable by
the nonprofit organization in order to minimize excess or
insufficient payments.

At the end of each taxable year, the Executive Director
shall determine whether the total of payments for that year made
by a nonprofit organization is less than, or in excess of, the
total amount of regular benefits, WORK SHARING BENEFITS plus one
half of the amount of extended benefits paid to individuals
during that taxable year based on wages attributable to service
in the employ of that organization. Each nonprofit 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.

(iii) 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 nonprofit organization or was otherwise delivered to it,
unless there has been an application for review and
redetermination in accordance with subparagraph (v).