§ 1221 Payments; rates; amounts
§ 1221-A Employee leasing companies
§ 1221-B Treatment of Indian tribes
§ 1222 Period, election and termination of coverage
§ 1224 Exempt employers to report on accrued wages
§ 1225 Assessment of contributions, interest, penalties and filing fees
§ 1226 Appeal of determination or assessment
§ 1227 Liens
§ 1228 Liability of successor
§ 1229 Collection by civil action
§ 1230 Collection by warrant
§ 1231 Priorities under legal dissolutions or distributions
§ 1232 Licenses
§ 1233 Collection by levy on 3rd parties
§ 1241 Special assessment

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Terms Used In Maine Revised Statutes > Title 26 > Chapter 13 > Subchapter 7 - Employer's Contributions and Coverage

  • agricultural labor: includes any service performed:
    (1) On a farm, in the employ of any person, in connection with cultivating the soil or in connection with raising or harvesting any agricultural, aquacultural, or horticultural commodity, including the raising, shearing, feeding, caring for, training and management of livestock, bees, poultry and fur-bearing animals and wildlife;
    (2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm;
    (3) In connection with the production or harvesting of any commodity defined as an agricultural commodity in section 15(g) of the Agricultural Marketing Act, as amended, 12 U. See Maine Revised Statutes Title 26 Sec. 1043
  • Annual payroll: means the total amount of wages paid by an employer during a calendar year, not meaning, however, to include that part of individual wages or salaries in excess of $12,000. See Maine Revised Statutes Title 26 Sec. 1043
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Base period: means the first 4 of the last 5 completed calendar quarters immediately preceding the first day of an individual's benefit year; provided that if the first quarter of the last 5 completed calendar quarters was included in the base period applicable to any individual's previous benefit year, his base period shall be the last 4 completed calendar quarters. See Maine Revised Statutes Title 26 Sec. 1043
  • Benefits: means the money payments payable to an individual, as provided in this chapter, with respect to his unemployment. See Maine Revised Statutes Title 26 Sec. 1043
  • Bureau: means the Bureau of Unemployment Compensation, the former Division of Unemployment Compensation in the Bureau of Employment Security. See Maine Revised Statutes Title 26 Sec. 1043
  • Calendar quarter: means the period of 3 consecutive calendar months ending on March 31st, June 30th, September 30th or December 31st. See Maine Revised Statutes Title 26 Sec. 1043
  • Client company: means a person, association, partnership, corporation or other entity that leases employees from an employee leasing company pursuant to contract. See Maine Revised Statutes Title 26 Sec. 1043
  • Commission: means the 3-member Unemployment Insurance Commission. See Maine Revised Statutes Title 26 Sec. 1043
  • Commissioner: means the Commissioner of Labor. See Maine Revised Statutes Title 26 Sec. 1043
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contributions: means the money payments required by this chapter to be made into the fund by an employer on account of having individuals performing services for him. See Maine Revised Statutes Title 26 Sec. 1043
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Docket: A log containing brief entries of court proceedings.
  • Domestic service: includes all service for a person in the operation and maintenance of a private household, local college club or local chapter of a college fraternity or sorority as distinguished from service as an employee in the pursuit of an employer's trade, occupation, profession, enterprise or vocation. See Maine Revised Statutes Title 26 Sec. 1043
  • Employee leasing company: means a business entity that engages in the business of leasing employees to client companies without the client company severing an employer-employee relationship with the employees for services performed for the client company. See Maine Revised Statutes Title 26 Sec. 1043
  • Employer: means :
A. See Maine Revised Statutes Title 26 Sec. 1043
  • Employing unit: means any individual or type of organization, including any partnership, association, trust, estate, joint stock company, insurance company or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof, or the legal representative of a deceased person, which has or subsequent to January 1, 1935 had in its employ one or more individuals performing services for it within this State. See Maine Revised Statutes Title 26 Sec. 1043
  • Employment: except as otherwise provided in paragraph F, subparagraph (2), means any service performed prior to July 26, 1940 which was employment as defined in this subsection prior to such date, and subject to the other provisions of this subsection service performed after July 26, 1940, including service in interstate commerce, performed for wages or under any contract of hire, written or oral, expressed or implied. See Maine Revised Statutes Title 26 Sec. 1043
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fund: means the Unemployment Compensation Fund to which all contributions and payments in lieu of contributions required and from which all benefits provided under this chapter shall be paid. See Maine Revised Statutes Title 26 Sec. 1043
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Governmental entity: means the State of Maine and its instrumentalities, political subdivisions and school administrative units as represented by their elected or appointed governing bodies and includes, without limitation, city and town councils, select boards, boards of county commissioners, municipally owned and operated hospitals and administrative entities formed under Title 30?A, chapter 115. See Maine Revised Statutes Title 26 Sec. 1043
  • in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
  • Insured work: means employment by employers. See Maine Revised Statutes Title 26 Sec. 1043
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mail: includes delivery by United States Postal Service, private carrier or electronic mail. See Maine Revised Statutes Title 26 Sec. 1043
  • Misconduct: means a culpable breach of the employee's duties or obligations to the employer or a pattern of irresponsible behavior, which in either case manifests a disregard for a material interest of the employer. See Maine Revised Statutes Title 26 Sec. 1043
  • Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Payments in lieu of contributions: means the money payments made into the fund by an employer pursuant to section 1221, subsections 11 and 13. See Maine Revised Statutes Title 26 Sec. 1043
  • Personal property: All property that is not real property.
  • previously uncovered services: means services:
    (1) That were not employment as defined in subsection 11, and were not services covered pursuant to section 1222, at any time during the one-year period ending December 31, 1975; and
    (2) That:
    (a) Are agricultural labor, as defined in subsection 11, paragraph A?2 or domestic service as defined in subsection 11, paragraph A?3; or
    (b) Are services performed by an employee of this State or a political subdivision thereof, or any of their instrumentalities as provided in subsection 11, paragraph A?1, subparagraph (1), or by an employee of a nonprofit educational institution that is not an institution of higher education, as provided in subsection 11, paragraph F, subparagraph (17), division (i);
    except to the extent that assistance under Title II of the Emergency Jobs and Unemployment Assistance Act of 1974 was paid on the basis of such services; [PL 2011, c. See Maine Revised Statutes Title 26 Sec. 1043
  • Real estate: includes lands and all tenements and hereditaments connected therewith, and all rights thereto and interests therein. See Maine Revised Statutes Title 1 Sec. 72
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: includes the states of the United States, the District of Columbia, the Commonwealth of Puerto Rico and the Virgin Islands. See Maine Revised Statutes Title 26 Sec. 1043
  • Town: includes cities and plantations, unless otherwise expressed or implied. See Maine Revised Statutes Title 1 Sec. 72
  • United States: when used in a geographical sense includes the States, the District of Columbia, the Commonwealth of Puerto Rico and the Virgin Islands. See Maine Revised Statutes Title 26 Sec. 1043
  • Wages: means all remuneration for personal services, including commissions, bonuses, severance or terminal pay, gratuities and the cash value of all remuneration in any medium other than cash. See Maine Revised Statutes Title 26 Sec. 1043
  • Week: means such period or periods of 7 calendar days as the commissioner may by rule prescribe. See Maine Revised Statutes Title 26 Sec. 1043
  • Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72