Browse Arkansas Code titles and sections
11-10-227. Treatment of Indian tribes.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-227. Treatment of Indian tribes.
(a) The term “employer” shall include any Indian tribe for which service in employment as defined under this chapter is performed.
(b) The term “employment” shall include service performed in the employ of an Indian tribe, as defined in section 3306(u) of the Federal Unemployment Tax Act, provided the service is excluded from “employment” as defined in the Federal Unemployment Tax Act solely by reason of section 3306(c)(7) and is not otherwise excluded from “employment” under this chapter. For purposes of this section, the exclusions from employment in § 11-10-210(a)(4) shall be applicable to services performed in the employ of an Indian tribe.
(c) The term “tribal unit” means subdivisions, subsidiaries, and business enterprises wholly owned by an Indian tribe.
(d) Benefits based on service in employment defined in this section shall be payable in the same amount, on the same terms, and subject to the same conditions as benefits payable on the basis of other service subject under this chapter.
(e)(1) Indian tribes or tribal units subject to this chapter shall pay contributions under the same terms and conditions as all other subject employers unless they elect to pay into the state unemployment fund amounts equal to the amount of benefits attributable to service in the employ of the Indian tribe.
(2) Indian tribes electing to make payments in lieu of contributions must make the election in the same manner and under the same conditions as provided in § 11-10-713 pertaining to state and local governments and nonprofit organizations subject to this chapter. Indian tribes will determine if reimbursement for benefits paid shall be elected by the tribe as a whole, by individual tribal units, or by combinations of individual t
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-227
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:11-10-227
Source file: gov.ar.code.title.11.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 95868610ea3186f92d4e1d89c15b5424ee1753756167df48125a9b83a9099d56
Source location: content.xml paragraph 10726
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11-10-227. Treatment of Indian tribes.
(a) The term “employer” shall include any Indian tribe for which service in employment as defined under this chapter is performed.
(b) The term “employment” shall include service performed in the employ of an Indian tribe, as defined in section 3306(u) of the Federal Unemployment Tax Act, provided the service is excluded from “employment” as defined in the Federal Unemployment Tax Act solely by reason of section 3306(c)(7) and is not otherwise excluded from “employment” under this chapter. For purposes of this section, the exclusions from employment in § 11-10-210(a)(4) shall be applicable to services performed in the employ of an Indian tribe.
(c) The term “tribal unit” means subdivisions, subsidiaries, and business enterprises wholly owned by an Indian tribe.
(d) Benefits based on service in employment defined in this section shall be payable in the same amount, on the same terms, and subject to the same conditions as benefits payable on the basis of other service subject under this chapter.
(e)(1) Indian tribes or tribal units subject to this chapter shall pay contributions under the same terms and conditions as all other subject employers unless they elect to pay into the state unemployment fund amounts equal to the amount of benefits attributable to service in the employ of the Indian tribe.
(2) Indian tribes electing to make payments in lieu of contributions must make the election in the same manner and under the same conditions as provided in § 11-10-713 pertaining to state and local governments and nonprofit organizations subject to this chapter. Indian tribes will determine if reimbursement for benefits paid shall be elected by the tribe as a whole, by individual tribal units, or by combinations of individual tribal units.
(3) Indian tribes or tribal units shall be billed for the full amount of benefits attributable to service in the employ of the Indian tribe or tribal unit on the same schedule as other employing units that have elected to make payments in lieu of contributions.
(f)(1)(A) Failure of the Indian tribe or tribal unit to make required payments, including assessments of interest and penalty, within ninety (90) days after receipt of the bill shall cause the Indian tribe to lose the option to make payments in lieu of contributions, as described in subsection (e) of this section, for the following tax year unless payment in full is received before contribution rates for the next tax year are computed.
(B) Any Indian tribe that loses the option to make payments in lieu of contributions due to late payment or nonpayment, as described in subdivision (f)(1)(A) of this section, shall have the option reinstated if, after a period of one (1) year, all contributions have been made timely, provided that no contributions, payments in lieu of contributions for benefits paid, penalties, or interest remain outstanding.
(2)(A) Failure of the Indian tribe or any tribal unit thereof to make required payments, including assessments of interest and penalty, after all collection activities deemed necessary by the Director of the Division of Workforce Services have been exhausted shall cause services performed for the tribe to not be treated as “employment” for purposes of subsection (b) of this section.
(B) The director may determine that any Indian tribe that loses coverage under subdivision (f)(2)(A) of this section may have services performed for the tribe again included as “employment” for purposes of subsection (b) of this section if all contributions, payments in lieu of contributions, penalties, and interest have been paid.
(C) If an Indian tribe fails to make payments required under subdivisions (f)(2)(A) and (B) of this section, including assessments of interest and penalty, within ninety (90) days after a final notice of delinquency, the director will immediately notify the Internal Revenue Service and the United States Department of Labor.
(g) Notices of payment and reporting delinquency to Indian tribes or their tribal units shall include information 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) Could cause the Indian tribe to be excepted from the definition of “employer”, as provided in subsection (a) of this section, and services in the employ of the Indian tribe, as provided in subsection (b) of this section, to be excepted from “employment”.
(h) Extended benefits paid that are attributable to service in the employ of an Indian tribe and not reimbursed by the United States Government shall be financed in their entirety by the Indian tribe.
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Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-210. Employment.
(a) As used in this chapter, unless the context clearly requires otherwise, “employment” means:
(1) Service performed after December 31, 1977, including service in interstate commerce, by:
(A) Any officer of a corporation; or
(B) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee;
(C) [Repealed.]
(2) Service performed:
(A) By an individual in the employ of this state or any of its instrumentalities, or in the employ of this state and one (1) or more states or their instrumentalities; and
(B) In the employ of any political subdivision of this state or any instrumentality of any one (1) or more of the political subdivisions, or any instrumentality of this state or any of its political subdivisions and one (1) or more other states or political subdivisions. Provided that the service is excluded from “employment” as defined in the Federal Unemployment Tax Act by section 3306(c)(7) of that act and is not excluded from “employment” under subdivision (a)(4) of this section;
(3) Service performed by an individual in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) of the Internal Revenue Code of 1954 if the organization had one (1) or more individuals in employment for some portion of a day in each of ten (10) different days, whether or not the days were consecutive, within the current or preceding calendar year irrespective of whether the same individuals are or were employed in each day;
(4) For the purposes of subdivisions (a)(2) and (3) of this section, the term “employment” does not apply to service performed:
(A) In the employ of:
(i) A church or convention or association of chu
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-210
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 11-10-210. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-713. Employees of nonprofit organizations and governmental entities — Definitions.
(a) Benefits paid to individuals based on wages paid by any nonprofit organization or government employing unit shall be financed in accordance with this section.
(b) As used in this section and § 11-10-714:
(1) A “government employing unit” is one for which service in employment as defined in § 11-10-210(a)(2) is performed;
(2) A “nonprofit organization” is an organization for which service in employment as defined in § 11-10-210(a)(3) is performed and which is exempt from income tax under section 501(a) of the Internal Revenue Code of 1954; and
(3) “Wages” are not limited by any amount specified in § 11-10-215.
(c)(1) Any nonprofit organization or government employing unit which, pursuant to § 11-10-210(a)(2) or (a)(3), is subject to this chapter shall pay contributions under § 11-10-701 unless it elects, in accordance with this subsection, to pay to the Director of the Division of Workforce Services for the Unemployment Compensation Fund an amount equal to the amount of regular benefits and, to the extent that the fund is not reimbursed for the extended benefits in accordance with section 204 of the Federal-State Extended Unemployment Compensation Act of 1970, the extended benefits paid, based on wages paid by the employer to individuals for weeks of unemployment that begin during the effective period of the election.
(2) Any nonprofit organization or government employing unit that is or becomes subject to this chapter may elect to become liable for payments in lieu of contributions for a period of not less than one (1) calendar year, provided that it files with the director a written notice of its election within the thirty-day period immediately following the date
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-713
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 11-10-713. This identifies an authority to review, not proof of applicability.