Effective January 1, 1986, the departmental administrative contingency assessment is an assessment of six one-hundredths of one percent to be assessed upon the wages as defined in Section 41-27-380(2) of all employers except those who have either elected to make payments in lieu of contributions as defined in Section 41-31-620 or are liable for the payment of contributions as defined in Section 41-31-620 or are liable for the payment of contributions and are classified as a state agency or any political subdivision or any instrumentality of the political subdivision as defined in Section 41-27-230(2).
HISTORY: 1986 Act No. 362, Section 1, eff April 3, 1986; 1999 Act No. 37, Section 1, eff June 1, 1999; 2011 Act No. 3, Section 2, eff March 14, 2011.
Effect of Amendment
The 1999 amendment changed "contribution rate" to "contribution base rate".
The 2011 amendment substituted "departmental" for "employment security" and deleted "or have been assigned a contribution base rate of five and four-tenths percent" from the end.