12- 172 C.M.R. ch. 2, § 5 - Payments by the State, any political subdivisions or instrumentalities

A. Following the end of each calendar month, the Bureau shall notify the State or any political subdivision or instrumentality thereof of the amount of benefits paid and chargeable to the reimbursement account of such governmental entity and shall assess the cumulative amount due under the provisions of subsection 13 of Section 1221 of the Employment Security Law. However, no such assessment shall be issued for a cumulative amount less than $10.00.

B. Payment of the amount determined to be due shall be made within 30 days after notice of assessment is mailed, unless a request for redetermination is filed within 30 days of such mailing. If such due date falls on a non-work day for the Bureau, then any payment reaching the office of the Bureau, or any duly constituted agent of the Bureau, on the next work day shall be deemed to have been received timely.

Payments made by mail shall be deemed to have been made timely if postmarked not later than midnight of the due date. If the due date falls on a Saturday, Sunday or a legal holiday, payment shall be deemed to have been made timely if postmarked not later than midnight of the next business day.

Due date for payment in case of a redetermination shall be determined in the same manner as for the original determination.

C. The provisions of paragraph B-1 of section 4 of this chapter shall apply with equal force to assessments of amounts due from the State and any political subdivision and any of their instrumentalities.

Notes

12- 172 C.M.R. ch. 2, § 5