Section 1103. Liability for Contributions.--(a) Any nonprofit organization which is or becomes subject to this act shall pay contributions on remuneration paid by it for employment under the provisions of sections 301, 301.1, 301.2 or 301.6 of this act, as the case may be, unless an election is made to pay on a reimbursement basis as provided in section 1104. ((a) amended July 21, 1983, P.L.68, No.30)
(b) The department may choose the method of financing unemployment compensation, either contributory or reimbursement, for any non-profit organization under this article which is, or becomes subject to, this act and fails to comply with the reporting requirements of the act.
(c) The determination of the department shall become conclusive and binding upon the employer for a period of not less than two taxable years unless:
(1) within thirty (30) days after the mailing of notice of the determination to the employer, the employer appeals such determination, and
(2) the employer has satisfactorily complied with the reporting requirements of the method of financing selected by the employer.
(1103 amended July 10, 1980, P.L.521, No.108)