§ 60.2-507.1. Financing of benefits to employees of Indian tribes.
A. As used in this section, unless the context requires a different meaning:
"Employer" includes any Indian tribe for which service in employment asdefined under this title is performed.
"Employment" includes service performed in the employ of an Indian tribe,as defined in § 3306(u) of the Federal Unemployment Tax Act (FUTA), providedsuch service is excluded from "employment" as defined in FUTA solely byreason of § 3306(c)(7) of FUTA, and is not otherwise excluded from"employment" under this title. For purposes of this section, any exclusionsfrom employment in § 60.2-219 that relate to services performed in the employof state or local government shall be applicable to services performed in theemploy of an Indian tribe.
"Tribal units" means subdivisions, subsidiaries, or business enterpriseswholly owned by an Indian tribe.
B. Benefits based on service included in the definition of employment asprovided in subsection A shall be payable in the same amount, on the sameterms, and subject to the same conditions as benefits payable on the basis ofother service subject under this title.
C. Indian tribes or tribal units subject to this title shall pay taxes as setforth in §§ 60.2-526 through 60.2-533 under the same terms and conditions asall other subject employers, unless they elect to pay into the fund amountsequal to the amount of benefits attributable to service in the employ of theIndian tribe.
D. Indian tribes that elect to make payments to reimburse the fund forbenefits paid shall make such election in the same manner and under the sameconditions as provided in subsection C of § 60.2-507 pertaining togovernmental entities that elect to make payments in lieu of taxes. Indiantribes shall determine if reimbursement for benefits paid will be elected bythe tribe as a whole, by individual tribal units, or by combinations ofindividual tribal units.
E. Indian tribes or tribal units that elect to make payments in lieu of taxesshall be billed for the full amount of benefits attributable to service inthe employ of the Indian tribe or tribal unit on the same schedule asnonprofit organizations that have elected to make payments in lieu of taxesas provided in § 60.2-501.
F. At the discretion of the Commission, any Indian tribe or tribal unit thatelects to become liable for payments in lieu of taxes shall be requiredwithin 30 days after the effective date of its election (i) to execute andfile with the Commission a surety bond approved by the Commission or (ii) todeposit with the Commission money or securities on the same basis asnonprofit organizations that are required to post a bond or deposit pursuantto § 60.2-502.
G. Failure of the Indian tribe or tribal unit to make any required payment,including any assessment of interest and penalty, within 90 days of its duedate shall cause the Indian tribe to lose the option to make payments in lieuof taxes, as provided in subsection C, for the following tax year unlesspayment in full is received before tax rates for next tax year are computed.
H. Any Indian tribe that loses the option to make payments in lieu of taxesdue to late payment or nonpayment, as described in subsection G, shall havesuch option reinstated if, after a period of one year, all taxes have beenmade timely, provided that no taxes, payments in lieu of taxes for benefitspaid, penalties or interest remain outstanding.
I. Failure of the Indian tribe or any tribal unit thereof to make requiredpayments, including assessments of interest and penalty, after all collectionactivities deemed necessary by the Commission have been exhausted, shallcause services performed for such tribe to not be treated as "employment"as provided in subsection A.
J. The Commission may determine that any Indian tribe that loses coverageunder subsection I may have services performed for such tribe again includedas "employment" as provided in subsection A if all taxes, payments in lieuof taxes, penalties, and interest have been paid.
K. The Commission shall notify the United States Internal Revenue Service andthe United States Department of Labor of any termination or reinstatement ofcoverage made under subsection I or subsection J.
L. Notices of payment and reporting delinquency to Indian tribes or theirtribal units shall include information that failure to make full paymentwithin the prescribed time frame:
1. Shall cause the Indian tribe to be liable for taxes under FUTA;
2. Shall cause the Indian tribe to lose the option to make payments in lieuof taxes; and
3. May cause the Indian tribe to be excepted from the definition of"employer," as provided in subsection A, and services in the employ of theIndian tribe, as provided in subsection A, to be excepted from "employment."
M. Extended benefits paid that are attributable to service in the employ ofan Indian tribe and not reimbursed by the federal government shall befinanced in their entirety by such Indian tribe.
§ 60.2-507.1. Financing of benefits to employees of Indian tribes.
A. As used in this section, unless the context requires a different meaning:
"Employer" includes any Indian tribe for which service in employment asdefined under this title is performed.
"Employment" includes service performed in the employ of an Indian tribe,as defined in § 3306(u) of the Federal Unemployment Tax Act (FUTA), providedsuch service is excluded from "employment" as defined in FUTA solely byreason of § 3306(c)(7) of FUTA, and is not otherwise excluded from"employment" under this title. For purposes of this section, any exclusionsfrom employment in § 60.2-219 that relate to services performed in the employof state or local government shall be applicable to services performed in theemploy of an Indian tribe.
"Tribal units" means subdivisions, subsidiaries, or business enterpriseswholly owned by an Indian tribe.
B. Benefits based on service included in the definition of employment asprovided in subsection A shall be payable in the same amount, on the sameterms, and subject to the same conditions as benefits payable on the basis ofother service subject under this title.
C. Indian tribes or tribal units subject to this title shall pay taxes as setforth in §§ 60.2-526 through 60.2-533 under the same terms and conditions asall other subject employers, unless they elect to pay into the fund amountsequal to the amount of benefits attributable to service in the employ of theIndian tribe.
D. Indian tribes that elect to make payments to reimburse the fund forbenefits paid shall make such election in the same manner and under the sameconditions as provided in subsection C of § 60.2-507 pertaining togovernmental entities that elect to make payments in lieu of taxes. Indiantribes shall determine if reimbursement for benefits paid will be elected bythe tribe as a whole, by individual tribal units, or by combinations ofindividual tribal units.
E. Indian tribes or tribal units that elect to make payments in lieu of taxesshall be billed for the full amount of benefits attributable to service inthe employ of the Indian tribe or tribal unit on the same schedule asnonprofit organizations that have elected to make payments in lieu of taxesas provided in § 60.2-501.
F. At the discretion of the Commission, any Indian tribe or tribal unit thatelects to become liable for payments in lieu of taxes shall be requiredwithin 30 days after the effective date of its election (i) to execute andfile with the Commission a surety bond approved by the Commission or (ii) todeposit with the Commission money or securities on the same basis asnonprofit organizations that are required to post a bond or deposit pursuantto § 60.2-502.
G. Failure of the Indian tribe or tribal unit to make any required payment,including any assessment of interest and penalty, within 90 days of its duedate shall cause the Indian tribe to lose the option to make payments in lieuof taxes, as provided in subsection C, for the following tax year unlesspayment in full is received before tax rates for next tax year are computed.
H. Any Indian tribe that loses the option to make payments in lieu of taxesdue to late payment or nonpayment, as described in subsection G, shall havesuch option reinstated if, after a period of one year, all taxes have beenmade timely, provided that no taxes, payments in lieu of taxes for benefitspaid, penalties or interest remain outstanding.
I. Failure of the Indian tribe or any tribal unit thereof to make requiredpayments, including assessments of interest and penalty, after all collectionactivities deemed necessary by the Commission have been exhausted, shallcause services performed for such tribe to not be treated as "employment"as provided in subsection A.
J. The Commission may determine that any Indian tribe that loses coverageunder subsection I may have services performed for such tribe again includedas "employment" as provided in subsection A if all taxes, payments in lieuof taxes, penalties, and interest have been paid.
K. The Commission shall notify the United States Internal Revenue Service andthe United States Department of Labor of any termination or reinstatement ofcoverage made under subsection I or subsection J.
L. Notices of payment and reporting delinquency to Indian tribes or theirtribal units shall include information that failure to make full paymentwithin the prescribed time frame:
1. Shall cause the Indian tribe to be liable for taxes under FUTA;
2. Shall cause the Indian tribe to lose the option to make payments in lieuof taxes; and
3. May cause the Indian tribe to be excepted from the definition of"employer," as provided in subsection A, and services in the employ of theIndian tribe, as provided in subsection A, to be excepted from "employment."
M. Extended benefits paid that are attributable to service in the employ ofan Indian tribe and not reimbursed by the federal government shall befinanced in their entirety by such Indian tribe.
§ 60.2-507.1. Financing of benefits to employees of Indian tribes.
A. As used in this section, unless the context requires a different meaning:
"Employer" includes any Indian tribe for which service in employment asdefined under this title is performed.
"Employment" includes service performed in the employ of an Indian tribe,as defined in § 3306(u) of the Federal Unemployment Tax Act (FUTA), providedsuch service is excluded from "employment" as defined in FUTA solely byreason of § 3306(c)(7) of FUTA, and is not otherwise excluded from"employment" under this title. For purposes of this section, any exclusionsfrom employment in § 60.2-219 that relate to services performed in the employof state or local government shall be applicable to services performed in theemploy of an Indian tribe.
"Tribal units" means subdivisions, subsidiaries, or business enterpriseswholly owned by an Indian tribe.
B. Benefits based on service included in the definition of employment asprovided in subsection A shall be payable in the same amount, on the sameterms, and subject to the same conditions as benefits payable on the basis ofother service subject under this title.
C. Indian tribes or tribal units subject to this title shall pay taxes as setforth in §§ 60.2-526 through 60.2-533 under the same terms and conditions asall other subject employers, unless they elect to pay into the fund amountsequal to the amount of benefits attributable to service in the employ of theIndian tribe.
D. Indian tribes that elect to make payments to reimburse the fund forbenefits paid shall make such election in the same manner and under the sameconditions as provided in subsection C of § 60.2-507 pertaining togovernmental entities that elect to make payments in lieu of taxes. Indiantribes shall determine if reimbursement for benefits paid will be elected bythe tribe as a whole, by individual tribal units, or by combinations ofindividual tribal units.
E. Indian tribes or tribal units that elect to make payments in lieu of taxesshall be billed for the full amount of benefits attributable to service inthe employ of the Indian tribe or tribal unit on the same schedule asnonprofit organizations that have elected to make payments in lieu of taxesas provided in § 60.2-501.
F. At the discretion of the Commission, any Indian tribe or tribal unit thatelects to become liable for payments in lieu of taxes shall be requiredwithin 30 days after the effective date of its election (i) to execute andfile with the Commission a surety bond approved by the Commission or (ii) todeposit with the Commission money or securities on the same basis asnonprofit organizations that are required to post a bond or deposit pursuantto § 60.2-502.
G. Failure of the Indian tribe or tribal unit to make any required payment,including any assessment of interest and penalty, within 90 days of its duedate shall cause the Indian tribe to lose the option to make payments in lieuof taxes, as provided in subsection C, for the following tax year unlesspayment in full is received before tax rates for next tax year are computed.
H. Any Indian tribe that loses the option to make payments in lieu of taxesdue to late payment or nonpayment, as described in subsection G, shall havesuch option reinstated if, after a period of one year, all taxes have beenmade timely, provided that no taxes, payments in lieu of taxes for benefitspaid, penalties or interest remain outstanding.
I. Failure of the Indian tribe or any tribal unit thereof to make requiredpayments, including assessments of interest and penalty, after all collectionactivities deemed necessary by the Commission have been exhausted, shallcause services performed for such tribe to not be treated as "employment"as provided in subsection A.
J. The Commission may determine that any Indian tribe that loses coverageunder subsection I may have services performed for such tribe again includedas "employment" as provided in subsection A if all taxes, payments in lieuof taxes, penalties, and interest have been paid.
K. The Commission shall notify the United States Internal Revenue Service andthe United States Department of Labor of any termination or reinstatement ofcoverage made under subsection I or subsection J.
L. Notices of payment and reporting delinquency to Indian tribes or theirtribal units shall include information that failure to make full paymentwithin the prescribed time frame:
1. Shall cause the Indian tribe to be liable for taxes under FUTA;
2. Shall cause the Indian tribe to lose the option to make payments in lieuof taxes; and
3. May cause the Indian tribe to be excepted from the definition of"employer," as provided in subsection A, and services in the employ of theIndian tribe, as provided in subsection A, to be excepted from "employment."
M. Extended benefits paid that are attributable to service in the employ ofan Indian tribe and not reimbursed by the federal government shall befinanced in their entirety by such Indian tribe.
