35A-4-302.Contributions.
(1) (a) Contributions accrue and become payable by each employer for each calendar
year in which the employer is subject to this chapter with respect to wages for employment. The
contributions become due and shall be paid by each employer to the division for the fund in
accordance with rules the department may prescribe.
(b) Contributions may not be deducted, in whole or in part, from the wages of individuals
in the employer's employ.
(c) In the payment of any contributions, a fractional part of a cent shall be disregarded
unless it amounts to 1/2 cent or more, in which case it shall be increased to one cent.
(2) All contributions paid by an employer under this chapter are deductible in arriving at
the taxable income of the employer under Title 59, Chapters 7 and 10, to the same extent as taxes
are deductible during any taxable year by the employer.
Renumbered and Amended by Chapter 240, 1996 General Session
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