Notice of payment or report of delinquency--Contents

Any notice of payment and reporting delinquency to any Indian tribe or tribal unit shall include information indicating that failure to make full payment within the prescribed time frame: (1) Shall cause the Indian tribe to be liable for taxes under the Federal Unemployment Tax Act; (2) Shall cause the Indian tribe to lose the option to make payments in lieu of contributions; and (3) May cause the Indian tribe to be excepted from the definition of employer as provided in § 61-6A-1 , and services in the employ of the Indian tribe, as provided in § 61-6A-2 , to be excepted from employment. Source: SL 2002, ch 244 , § 12.