HARRY HUGHES, Governor                                     2727

(iv) Payments made by any nonprofit
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 § 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 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 determination shall be
conclusive on the organization unless, not later than 15 days
after the 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 §§ 15 and
17, apply to past-due or delinquent contributions and reports.

(4) Allocation of Benefit Costs. Each employer who
is liable for payments in lieu of contributions shall pay to the
Executive Director for the fund the amount of regular benefits,
WORK SHARING BENEFITS plus the amount of one half of extended
benefits paid that are attributable to service in the employ of
that employer. If benefits paid to an individual are based on
wages paid by more than one employer and one or more of those
employers are liable for payments in lieu of contributions, the
amount payable to the fund by each employer who is liable for
those payments shall be determined in accordance with the
provisions of subparagraph (i) or subparagraph (ii) hereof.

(i) Proportionate allocation (when fewer than
all base-period employers are liable for reimbursement). -- If
benefits paid to an individual are based on wages paid by one or
more employers who are liable for payments in lieu of
contributions and on wages paid by one or more employers who are
liable for contributions, the amount of benefits payable by each
employer who is liable for payments in lieu of contributions
shall be an amount which bears the same ratio to the total