61-6A-12Notice 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.