UNEMPLOYMENT COMPENSATION COMMISSION
AN ACT TO AMEND CHAPTER 258, VOLUME 41, LAWS OF DELAWARE, 1937, AS AMENDED, (KNOWN AND CITED AS THE "UNEMPLOYMENT COMPENSATION LAW"), BY CHANGING CERTAIN OF THE PROVISIONS RELATIVE TO DETERMINATION OF CONTRIBUTION RATES FOR EMPLOYERS DELINQUENT IN THE PAYMENT OF THEIR CONTRIBUTIONS.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That Section 7 (c) (2) (F) of Chapter 258, Volume 41, Laws of Delaware, 1937, as amended, be and the same is hereby further amended by striking out all of the said Section 7 (c) (2) (F) and inserting in lieu thereof a new Section 7 (c) (2) (F), reading as follows:
Section 7 (c) (2) (F). No employer's rate for the period of twelve months commencing January first of any calendar year shall be less than two and seven-tenths per centum (2-7/10%) unless all contributions due on wages paid for employment for such employer during pay periods ending prior to October 1 of the preceding year have been paid by December 31 of such preceding year. Provided, however, that if such contributions due are paid after December 31 of the preceding year but prior to or on the last day of any calendar quarter of any calendar year, such employer's contribution rate for contributions on wages paid for employment for such employers during pay periods in the said calendar quarter, and for wages paid for employment for such employer during pay periods in all succeeding calendar quarters in such calendar year, shall be the contribution rate determined for such employer under the provisions of paragraph (E) of this subsection.
Section 2. This Act shall be effective as of January 1, 1949.
Approved June 30, 1949.