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No. 76 Page 63 of 74 2023

VT LEG #371318 v.1 (iv) that The employer shall be subject to a civil action for the collection of past due payments as if those payments were contributions pursuant to subsections 1329(b) and 1334(a) of this title; and. (v) that The employer shall be subject to those actions for the collection of past due payments as if those payments were contributions pursuant to subsections 1329(c) and (d), and 1334(b) and (c), and section 1336 of this title; however, those provisions shall not apply to the State of Vermont. (4) Authority to terminate elections. If any nonprofit organization is delinquent in making payments in lieu of contributions as required under this subsection, the Commissioner may terminate such the organization’s election to make payments in lieu of contributions as of the beginning of the next taxable year, and the termination shall be effective for that and the next taxable year. (5) Allocation of benefit costs. (A) Each employer that is liable for payments in lieu of contributions shall pay to the Commissioner for the Trust Fund the amount of regular benefits plus the amount of one-half of extended benefits paid that are attributable to service in the employ of such the employer. (B) If benefits paid to an individual are based on wages paid by more than one employer and one or more of such the employers are liable for payments in lieu of contributions, the amount payable to the Trust Fund by each employer that is liable for such payments in lieu of contributions shall be