ORIGINAL SENATE
FILE NO. 0151
ENROLLED ACT NO.
34, SENATE
FIFTY-SIXTH
LEGISLATURE OF THE STATE OF WYOMING
2001
GENERAL SESSION
AN ACT relating to
unemployment compensation; providing for
coverage of
services performed for Indian tribes as
specified; and
providing for an effective date.
Be It Enacted
by the Legislature of the State of Wyoming:
Section 1. W.S. 27-3-103(a)
by creating a new
paragraph (x), 27-3-105(a) by creating a new paragraph
(iii), 27-3-501(a)(vi) and 27-3-509 by creating a new
subsection (f) are amended to read:
27-3-103. "Employer"
defined; qualifications;
employment
services in other states included.
(a) As used in
this act, "employer" means any
employing unit:
(x) That is an Indian
tribe, as defined by
section 3306 of the
federal Unemployment Tax Act, for which
service in employment,
as defined by this act, is
performed.
27-3-105. "Employment"
defined; employment for state,
and other
organizations; exceptions.
(a) Employment
under this act includes service
performed for:
(iii) An Indian tribe,
as defined by section
3306 of the federal
Unemployment Tax Act, if the service is
excluded from
employment, as defined by the federal
Unemployment Tax Act,
only because of the application of
section 3306(c)(7) of
that act and is not otherwise
excluded from
employment as defined by this act.
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27-3-501. Definitions.
(a) As used in
this article:
(vi) "Organization"
means a hospital,
institution of higher
education, this state or any
political subdivision, an Indian tribe as defined under
section 3306 of the
federal Unemployment Tax Act and a
group of organizations
established pursuant to regulations
of the commission for
purposes of joint accounts, employing
services qualifying as
employment under W.S.
27-3-105(a)(i);
27-3-509. Election of substitute
payments by certain
organizations
authorized; filing and liability period;
billing;
posting of security; exceptions.
(f) Any Indian tribe
or tribal unit failing to make
required payments
under this section, including assessments
of interest and
penalties, within ninety (90) days after
receipt of a bill,
shall not be eligible for making
payments under this
section for the following tax year
unless full payment is
received by the department before
the contribution rates
for the next tax year are computed
under this act,
subject to the following:
(i) Any Indian tribe
losing the option to make
payments under this
section because of late payments or
nonpayment under this
subsection shall have the option
reinstated if after
one (1) year, all contributions have
been paid on a timely
basis and no contributions, payments
instead of
contributions for paid benefits, penalties or
interest remain
outstanding;
(ii) Failure of the
tribe or any tribal unit to
make payments required
under this section including
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assessment of interest and penalties, after exhaustion of
all collection efforts
determined necessary by the
department, shall
exclude services performed for the tribe
from employment for
purposes of W.S. 27-3-105(a)(iii);
(iii) Upon termination
or reinstatement of any
tribe or tribal unit
under this section, the department
shall notify the
United States internal revenue service and
the United States
department of labor;
(iv) Notice of payment
and reporting delinquency
to any Indian tribe or
tribal unit under this subsection
shall include
information that failure to make full payment
within the prescribed
time:
(A) Imposes a tax
liability upon the tribe
under the federal
Unemployment Tax Act;
(B) Eliminates
eligibility of the tribe for
election of payments
under this section;
(C) May result in
exclusion of the tribe as
an employer under this
act as defined by W.S.
27-3-103(a)(x) and the
exclusion of services performed for
the tribe from
employment covered under this act pursuant
to paragraph (ii) of
this subsection.
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Section 2. This act is
effective April 1, 2001.
(END)
Speaker of
the House President of
the Senate
Governor
TIME APPROVED: _________
DATE APPROVED: _________
I hereby certify that this act originated in the
Senate.
Chief Clerk
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