1993 LAWS OF MARYLAND

8-611.

(f) (1) Except as provided in paragraph (2) of this subsection, if the Secretary
determines before the [computation date] FIRST DAY OF THE CALENDAR YEAR FOR
WHICH THE RATE IS ASSIGNED, that benefits that have been charged against the earned
rating record of an employing unit are recoverable under § 8-809 of this title, the
Secretary shall remove those charges from the earned rating record before computation
of the earned rate.

(2) The Secretary may not remove a benefit charge from an earned rating
record if the benefit was paid as a direct or indirect result of the failure of the employing
unit to provide information to the Secretary as required by this title or regulations
adopted to carry out this title.

(j) (1) If the Secretary allows an adjustment or refund under [§ 8-638 of this
subtitle] THIS TITLE the Secretary shall correct the employing unit's earned rating
record.

(2) (i) The Secretary may not change an earned rate assigned to an
employing unit as a result of an adjustment or refund UNDER THIS TITLE unless the
application [under § 8-638 of this subtitle] is submitted by the [September 30]
DECEMBER 31 preceding the calendar year for which the rate is assigned.

(ii) The Secretary shall waive the [September 30] DECEMBER 31
deadline for good cause.

8-612.

(b)     For an employing unit that qualifies under § 8-610(a)(2) of this subtitle, the
Secretary shall compute a benefit ratio by:

(1)     adding the regular, work sharing, and extended benefits that were
chargeable to the earned rating record of the employing unit and paid during the 3
[calendar] RATING years immediately preceding the computation date; and

(2)     dividing the figure determined under item (1) of this subsection by the
total of the reported taxable wages for the same period.

(c)     For an employing unit that qualifies under § 8-610(a)(3) of this subtitle, the
Secretary shall compute a benefit ratio for the employing unit by:

(1)     adding the regular, work sharing, and extended benefits that were
chargeable to the earned rating record of the employing unit and paid during the period
beginning with the 1st day of the calendar quarter in which the employing unit first
became subject to this title and ending on the [December 31] JUNE 30 immediately
preceding the computation date; and

(2)     dividing the figure obtained under item (1) of this subsection by the total
of the reported taxable wages for the same period.

(e) For any calendar year beginning on or after January 1, 1992, when the
Unemployment Insurance Fund balance on September 30 of the immediately preceding
calendar year is less than 4.7% or equals or is in excess of 5.5% of the total taxable wages

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Ch. 192