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2007 Laws of Maryland
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Ch. 471
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(i) an employing unit pays to each employee for covered
employment during a calendar year; [or]
(ii) an employing unit [or predecessor employer, or combination
of both, pays to each employee who was continuously employed immediately before
and after a transfer of a business, for covered employment in this State or another
state during a calendar year.] PAYS TO EACH EMPLOYEE FOR COVERED
EMPLOYMENT EN THIS STATE AND ANOTHER STATE DURING A CALENDAR YEAR
IF THE EMPLOYEE WAS CONTINUOUSLY EMPLOYED IMMEDIATELY BEFORE AND
AFTER A TRANSFER OF A BUSINESS FROM ANOTHER STATE DURING A CALENDAR
YEAR;
(III) A REORGANIZED EMPLOYER PAYS TO EACH EMPLOYEE
FOR COVERED EMPLOYMENT IF THE EMPLOYEE WAS CONTINUOUSLY EMPLOYED
IMMEDIATELY BEFORE AND AFTER THE REORGANIZATION IN A CALENDAR YEAR
AND IF THE CONTRIBUTION RATE OF THE REORGANIZED EMPLOYER IS BASED
ON THE EXPERIENCE WITH PAYROLLS AND BENEFIT CHARGES OF THE
EMPLOYING UNIT BEFORE THE REORGANIZATION IN ACCORDANCE WITH §
8-613(B) OF THIS SUBTITLE; OR
(IV) AN EMPLOYING UNIT OR PREDECESSOR EMPLOYER OR
COMBINATION OF BOTH PAYS TO EACH EMPLOYEE FOR COVERED EMPLOYMENT
DURING A CALENDAR YEAR IF THE PAYROLLS AND BENEFIT CHARGES OF THE
PREDECESSOR EMPLOYING UNIT ARE TRANSFERRED TO THE SUCCESSOR
EMPLOYING UNIT IN ACCORDANCE § 8-613(D) OR (E) OF THIS SUBTITLE.
(2) If the Federal Unemployment Tax Act or any other federal tax law
that allows a credit for a contribution to a state unemployment insurance fund
increases the maximum amount of wages taxable under that law in a calendar year to
more than $8,500, the taxable wage base under paragraph (1) of this subsection shall
be the same as under the federal law.
(c) (1) The Secretary shall determine the rate of contribution for each
employing unit as of the computation date for the next calendar year.
(2) The rate of contribution is effective for 1 calendar year.
(d) (1) By regulation, the Secretary shall set:
(i) the date when contributions are due; and
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(ii) the manner in which contributions are to be paid.
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- 2758 -
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