WSR 03-22-032

PERMANENT RULES

EMPLOYMENT SECURITY DEPARTMENT


[ Filed October 28, 2003, 3:17 p.m. ]

Date of Adoption: October 10, 2003.

Purpose: To clarify the penalties that will apply to employers who are delinquent in the payment of unemployment taxes. In particular, the rules clarify chapter 50.50 RCW regarding the actions the department will take in the event a tribe or tribal unit is delinquent in the payment of taxes. In addition, the rules make clear that the delinquency rate specified by RCW 50.29.025 applies to any delinquent reimburseable [reimbursable] employer who becomes a contribution-paying (taxable) employer.

Statutory Authority for Adoption: RCW 50.12.010, 50.12.040.

Adopted under notice filed as WSR 03-16-111 on August 6, 2003.

Number of Sections Adopted in Order to Comply with Federal Statute: New 2, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 3, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 3, Amended 0, Repealed 0.
Effective Date of Rule: Thirty-one days after filing.

October 24, 2003

Dr. Sylvia P. Mundy

Commissioner


NEW SECTION
WAC 192-330-110   Delinquencies.   RCW 50.29.025 (1)(f)(i) and (2)(c)(i) specifies the tax rate that shall be charged to employers who have failed to pay their contributions and who are not in compliance with a deferred payment contract. The tax rate established by that section shall also be assigned to a reimbursable employer (one who makes payments in lieu of contributions) who is delinquent in its payments and elects or is required to become a contribution-paying employer.

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NEW SECTION
WAC 192-330-150   Tribes and tribal entities -- RCW 50.50.040   (1) In any revocation action, the department will treat the entire tribe as a single entity. If any tribal entity or unit becomes delinquent, the entire tribe will be treated as delinquent. If any entity of the tribe is a contribution-paying employer and is delinquent, the entire tribe will be treated as a contribution-paying employer and will be subject to revocation of coverage.

(2) The ninety and one hundred-eighty day response periods begin with the date the tax statement is mailed to the employer by the department.

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NEW SECTION
WAC 192-330-155   Notification to tribes.   (1) A copy of any notice of payment or reporting delinquency required by RCW 50.50.050, issued to a tribe or tribal unit, will be provided to the tribal chairperson and to such other person(s) designated by the tribe or tribal unit.

(2) The tribe will be responsible for notifying its employees of the potential loss of coverage.

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