[§383-62.5]  Treatment of Indian tribes. (a)  Benefits based on service in employment as defined in this section shallbe payable in the same amount, on the same terms, and subject to the sameconditions as benefits payable on the basis of other service subject to thischapter.  The financing of benefits shall apply in the same manner and underthe same terms and conditions as in section 383-62 for nonprofit organizationssubject to this chapter; except that the provisions of this section shall applywhere there is a conflict.

(b)  Any Indian tribe or tribal unit(subdivisions, subsidiaries, or business enterprises wholly owned by the Indiantribe) subject to this chapter on or after January 1, 2007:

(1)  Shall pay contributions under the provisions ofthis part (with the exception of the provisions in section 383-62(b))applicable to other employers, unless it elects to pay to the director for thefund an amount equal to the amount of benefits that is attributable to servicein the employ of an Indian tribe;

(2)  That elects to make payments in lieu ofcontributions shall make this election in the same manner and under the sameconditions as provided in section 383‑62(d)(1).  Indian tribes or tribalunits shall determine if reimbursement for benefits paid will be elected by thetribe as a whole, by individual tribal units, or by combinations of individualtribal units;

(3)  Shall be billed and payments shall be made inaccordance with section 383-62(d)(2), for the full amount of benefitsattributable to service in the employ of the Indian tribe or tribal unit on thesame schedule as nonprofit organizations that have elected to makereimbursement payments in lieu of contributions; and

(4)  That elects to become liable for payments in lieuof contributions shall be required, within thirty days after the effective dateof its election, to deposit with the department an amount of money as securityas determined by section 383-62(d)(3).

(c)  Failure of the Indian tribe or tribal unitto make any required payment under this chapter within ninety days after a noticeof delinquency was mailed to its last known address or was otherwise deliveredto it, shall cause the Indian tribe to lose the option to make payments in lieuof contributions and the termination shall continue for the four-consecutive-calendar-quarterperiod beginning with the quarter in which the termination becomes effective.

Any Indian tribe that loses the option to makepayments in lieu of contributions due to late payment or nonpayment, shall havesuch option reinstated after a period of one year if all contributions havebeen timely made; provided no contributions, payments in lieu of contributionsfor benefits paid, security deposit, and penalties or interest remainoutstanding.

If any Indian tribe or tribal unit fails tomake payments required under this section (including assessed interest andpenalty) within ninety days of a notice of delinquency, the department shallimmediately notify the United States Internal Revenue Service and the United StatesDepartment of Labor.

(d)  Notices of payment and reportingdelinquency to Indian tribes and tribal units shall include information thatfailure to make full payments within the prescribed time shall cause the Indiantribe to:

(1)  Be liable for taxes under the FederalUnemployment Tax Act; and

(2)  Lose the option to make payments in lieu ofcontributions.

(e)  Except as provided in subsection (f), theamount payable to the fund by each Indian tribe or tribal unit that is liablefor payments in lieu of contributions shall be determined in the same manner asprovided in section 383‑62(e).

(f)  An Indian tribe or tribal unit shallreimburse the fund for all extended benefits paid that are attributable toservice in the employ of the Indian tribe or tribal unit unless the benefitsare reimbursed by the federal government.

(g)  Any two or more Indian tribes or tribalunits that have become liable for payments in lieu of contributions may file ajoint application to the department for the establishment of a group accountfor the purpose of sharing the cost of benefits paid that are attributable toservice in the employ of such employers in the same manner as provided insection 383‑62(f).

(h)  As used in this section:

"Employer" includes any Indian tribefor which service in employment, as defined in section 383-2, is performed.

"Employment" means service performedin the employ of an Indian tribe; provided that the service is excluded fromemployment as defined in the Federal Unemployment Tax Act solely by reason ofSection 3306(c)(7), of the Federal Unemployment Tax Act, and is not otherwiseexcluded from employment under this chapter.  For purposes of this section, theexclusions from employment under section 383-7, apply to services performed inthe employ of an Indian tribe in the same manner as the exclusions apply togovernment and nonprofit entities.

"Indian tribe" has the meaning giventhe term by Section 4(e) of the Indian Self-Determination and EducationAssistance Act (25 U.S.C. Section 450b(e)), and includes any subdivision,subsidiary, or business enterprises wholly owned by the Indian tribe. [L 2007,c 70, §2]