Montana Code 39-51-1121. Definitions
39-51-1121. Definitions. As used in part 12 and this part, the following definitions apply:
Terms Used In Montana Code 39-51-1121
- Benefits: means the money payments payable to an individual, as provided in this chapter, with respect to the individual's unemployment. See Montana Code 39-51-201
- Contributions: means the money payments to the state unemployment insurance fund required by this chapter but does not include assessments under 39-51-404. See Montana Code 39-51-201
- Department: means the department of labor and industry provided for in Title 2, chapter 15, part 17. See Montana Code 39-51-201
- Employing unit: means any individual or organization, including the state government and any of its political subdivisions or instrumentalities or an Indian tribe or tribal unit, partnership, association, trust, estate, joint-stock company, insurance company, limited liability company or limited liability partnership that has filed with the secretary of state, or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or the trustee's successor, or legal representative of a deceased person in whose employ one or more individuals perform or performed services within this state, except as provided under 39-51-204(1)(a) and (1)(j). See Montana Code 39-51-201
- State: includes , in addition to the states of the United States of America, the District of Columbia, Puerto Rico, the Virgin Islands, and Canada. See Montana Code 39-51-201
(1)”Computation date” means the 12-month reporting period ending September 30 preceding the calendar year for which a covered employer’s contribution rate is effective.
(2)”Cutoff date” means October 31 immediately following the computation date. The department may extend the cutoff date in meritorious cases.
(3)”Deficit employer” means an employer who is subject to this chapter and who has established a record of accumulated benefits charged to the employer’s account in excess of the employer’s accumulated contributions paid as of the cutoff date.
(4)”Eligible employer” means an employer who has been subject to this chapter for the 3 federal fiscal years immediately preceding the computation date and who has:
(a)established a record of accumulated contributions in excess of benefits charged to the employer’s account; and
(b)paid wages in at least 1 of the 8 calendar quarters preceding the computation date.
(5)”Federal fiscal year” means the four consecutive calendar quarters ending on September 30.
(6)”Governmental entities” means the state or any political subdivision of the state or an instrumentality of the state or a political subdivision, including any employing unit funded directly by tax levies.
(7)”New employer” means an employer who:
(a)has not been subject to the provisions of this chapter for the 3 federal fiscal years immediately preceding the computation date; and
(b)has established a record of accumulated contributions in excess of benefits charged to the employer’s account.
(8)”State fiscal year” means the four consecutive calendar quarters ending on June 30.
(9)”Taxable wage base” means the amount of wages subject to contributions and to assessments under 39-51-404 for each calendar year. Payment of contributions and of assessments under 39-51-404 may apply only to wages paid up to and including the amount specified in 39-51-1108.