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204 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW
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204 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW
(b) Payment of any bill rendered under subsection (a) shall be made not later than
thirty days after such bill was mailed to the last known address of the political
subdivision or any instrumentality of any one or more thereof, or was otherwise
delivered to it, unless there has been an application for review and
redetermination under section 301.
(c) Past due payments of amounts in lieu of contributions, or reports with respect
thereto, shall be subject to the same interest and penalties that, pursuant to section
308 apply to past due contributions and section 206 apply to past due reports. (1202.4 added July 6, 1977, P.L.41, No.22) Section 1202.5. Termination of Elections.--
(a) Any political subdivision of the Commonwealth or any instrumentality of any
one or more thereof, which has made an election pursuant to the provisions of
sections 1202.1 and 1202.2 may terminate such election by filing with the
department a written notice thereof not later than thirty days prior to the
beginning of the taxable year for which such termination notice is to be effective.
Such action shall be approved by the department only if all payments and
reports have been made by such terminating organization as required by the
provisions of this act.
(b) If any political subdivision of the Commonwealth or any instrumentality of any
one or more thereof, is delinquent in making payments in lieu of contributions as
required under section 1202.4, the department may terminate such election to
make payments in lieu of contributions as of the beginning of the next taxable
year and such termination shall be effective for that and the next taxable year. (1202.5 added July 6, 1977, P.L.41, No.22) Section 1203. Allocation; Group Accounts.--The provisions of section 1108 and section 1109 of this act are applicable to payments made by political subdivisions or instrumentalities thereof. (1203 added Sept. 27, 1971, P.L.460, No.108) Section 1204. No Offset of Benefits.--Payments made by a political subdivision or instrumentality thereof under the provisions of this article shall not be deducted in whole or in part from the remuneration of individuals in the employ of the political subdivision or instrumentality.