23-751. Authorizing certain state agencies and
institutions of higher learning to elect to make payments in lieu
of contributions
Effective January 1, 1974, this state or any of its agencies or boards may elect to
become liable for payments in lieu of contributions for a period of not less than three
consecutive taxable years by filing a written notice of its election with the department
not later than thirty days after written notice that such election may be made is first
given to the employing unit by the department. This election is extended to the state
hospitals and institutions of higher education that were subject to this chapter prior to
January 1, 1974, without regard to the length of time their present method of financing
has been in force.
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