39-51-404. Administrative expenses. (1) Money credited to the account of this state in the unemployment trust fund by the secretary of the treasury of the United States pursuant to sections 903 and 904 of the Social Security Act, 42 U.S.C. 1103 and 1104, as amended, may be requisitioned and used for the payment of expenses incurred for the administration of this chapter pursuant to a specific appropriation by the legislature if the expenses are incurred and the money is requisitioned after the enactment of an appropriation law that:
     (a) specifies the purposes for which the money is appropriated and the amounts appropriated; and
     (b) limits the amount that may be used during any 12-month period beginning on July 1 and ending on the next June 30 to an amount not exceeding the amount by which the aggregate of the amounts credited to the account of this state pursuant to sections 903 and 904 of the Social Security Act, 42 U.S.C. 1103 and 1104, as amended, during the same 12-month period and the 34 preceding 12-month periods exceeds the aggregate of the amounts used pursuant to this section and charged against the amounts credited to the account of this state during any of the 35 12-month periods.
     (2) For the purposes of this section, amounts used during any 12-month period must be charged against equivalent amounts that were first credited and that are not already charged, except that an amount used for administration during any 12-month period may not be charged against any amount credited during a 12-month period earlier than the 34th preceding period. Money requisitioned for the payment of expenses of administration pursuant to this section must be deposited in the unemployment insurance administration account but, until expended, must remain a part of the unemployment insurance fund.
     (3) The department shall maintain a separate record of the deposit, obligation, expenditure, and return of funds deposited. If any money deposited is for any reason not to be expended for the purpose for which it was appropriated or if it remains unexpended at the end of the period specified by the law appropriating the money, it must be withdrawn and returned to the secretary of the treasury of the United States for credit to this state's account in the unemployment trust fund.
     (4) The following assessments must be levied against and paid by the indicated employers:
     (a) beginning January 1, 2008:
     (i) 0.13% of all taxable wages paid by employers assigned a Rate Class 1, Schedules I and II, and Rate Class 2, Schedule I, contribution rate as provided in 39-51-1218;
     (ii) 0.18% of all taxable wages paid by employers assigned a contribution rate other than Rate Class 1, Schedules I and II, and Rate class 2, Schedule I, as provided in 39-51-1218;
     (iii) 0.18% of all taxable wages paid by employers assigned an industrial rate as provided in 39-51-1217;
     (iv) 0.08% of total wages paid by all employers as provided in 39-51-1124;
     (b) beginning July 1, 2008, 0.09% of total wages paid by all employers as provided in 39-51-1212.
     (5) All assessments and investment income must be deposited in the employment security account provided for in 39-51-409.
     (6) The following assessments and investment income from those assessments are designated to be used for the administration of the unemployment insurance program:
     (a) 0.05% of all taxable wages paid by all employers as provided in 39-51-1218;
     (b) 0.05% of all taxable wages paid by employers assigned an industry rate as provided in 39-51-1217;
     (c) 0.03% of total wages paid by all employers as provided in 39-51-1124; and
     (d) beginning July 1, 2008, 0.04% of total wages paid by all employers as provided in 39-51-1212.
     (7) If unemployment insurance funding sources exceed the needs of the unemployment insurance program, all or a portion of the excess may be appropriated and used for the purposes outlined in 39-51-409.

     History: En. Subd. (c), Sec. 9, Ch. 137, L. 1937; amd. Sec. 6, Ch. 171, L. 1957; amd. Sec. 7, Ch. 368, L. 1975; R.C.M. 1947, 87-113(b); amd. Sec. 2, Ch. 57, L. 1979; amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 1, Ch. 251, L. 1983; amd. Sec. 23, Ch. 281, L. 1983; (4)En. Sec. 1, Ch. 304, L. 1983; amd. Sec. 2, Ch. 461, L. 1985; amd. Sec. 1, Ch. 422, L. 1989; amd. Sec. 1, Ch. 15, Sp. L. January 1992; amd. Sec. 1, Ch. 173, L. 1993; amd. Sec. 167, Ch. 42, L. 1997; amd. Sec. 1, Ch. 399, L. 1999; amd. Sec. 2, Ch. 94, L. 2003; amd. Sec. 1, Ch. 362, L. 2007.