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us/statute/26/3305/j — Denial of credits in certain cases · Axiom

Denial of credits in certain cases

1 rule

Any person required, pursuant to the permission granted by this section, to make contributions to an unemployment fund under a State unemployment compensation law approved by the Secretary of Labor under section 3304 shall not be entitled to the credits permitted, with respect to the unemployment compensation law of a State, by subsections (a) and (b) of section 3302 against the tax imposed by section 3301 for any taxable year if, on October 31 of such taxable year, the Secretary of Labor certifies to the Secretary of the Treasury his finding, after reasonable notice and opportunity for hearing to the State agency, that the unemployment compensation law of such State is inconsistent with any one or more of the conditions on the basis of which such permission is granted or that, in the application of the State law with respect to the 12-month period ending on such October 31, there has been a substantial failure to comply with any one or more of such conditions. For purposes of section 3310, a finding of the Secretary of Labor under this subsection shall be treated as a finding under section 3304(c).

in view

Whole section

Encodings · 1

state_unemployment_contribution_credits_denied_for_permission_condition_failure26 USC § 3305 (j) · derived

26 USC 3305(j)

name: >-
  state_unemployment_contribution_credits_denied_for_permission_condition_failure
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3305(j)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3305
          excerpt: >-
            Any person required, pursuant to the permission granted by this
            section, to make contributions to an unemployment fund under a State
            unemployment compensation law approved by the Secretary of Labor
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3305
          excerpt: >-
            if, on October 31 of such taxable year, the Secretary of Labor
            certifies to the Secretary of the Treasury his finding
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3305
          excerpt: >-
            shall not be entitled to the credits permitted ... by subsections
            (a) and (b) of section 3302 against the tax imposed by section 3301
versions:
  - effective_from: '1990-01-01'
    formula: >-
      employer_required_pursuant_to_section_permission_to_make_unemployment_fund_contributions_under_approved_state_law

      and
      secretary_of_labor_certified_permission_condition_failure_for_state_law

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▸rulespec code

Shown source

statutes/26/3305.yaml

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This encoding covers the parent provision us/statute/26/3305; no dedicated encoding exists for this exact provision yet.

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Rules

state_unemployment_fund_payment_compliance_not_relieved_by_commerce_ground

Derived

source: 26 USC 3305(a)

- name: state_unemployment_fund_payment_compliance_not_relieved_by_commerce_ground
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3305(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              No person required under a State law to make payments to an unemployment fund shall be
              relieved from compliance therewith
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: on the ground that he is engaged in interstate or foreign commerce
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              or that the State law does not distinguish between employees engaged in interstate or
              foreign commerce and those engaged in intrastate commerce
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_required_under_state_law_to_make_payments_to_unemployment_fund
        and (
          employer_engaged_in_interstate_or_foreign_commerce
          or state_law_does_not_distinguish_interstate_or_foreign_commerce_employees_from_intrastate_commerce_employees
        )

state_unemployment_compensation_compliance_not_relieved_by_federal_property_services

Derived

source: 26 USC 3305(d)

- name: state_unemployment_compensation_compliance_not_relieved_by_federal_property_services
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3305(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: No person shall be relieved from compliance with a State unemployment compensation law
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              on the ground that services were performed on land or premises owned, held, or
              possessed by the United States
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_subject_to_state_unemployment_compensation_law
        and services_performed_on_land_or_premises_owned_held_or_possessed_by_united_states

state_unemployment_contribution_credits_denied_for_permission_condition_failure

Derived

source: 26 USC 3305(j)

- name: state_unemployment_contribution_credits_denied_for_permission_condition_failure
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3305(j)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              Any person required, pursuant to the permission granted by this section, to make
              contributions to an unemployment fund under a State unemployment compensation law
              approved by the Secretary of Labor
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              if, on October 31 of such taxable year, the Secretary of Labor certifies to the
              Secretary of the Treasury his finding
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              shall not be entitled to the credits permitted ... by subsections (a) and (b) of
              section 3302 against the tax imposed by section 3301
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_required_pursuant_to_section_permission_to_make_unemployment_fund_contributions_under_approved_state_law

        and secretary_of_labor_certified_permission_condition_failure_for_state_law

▸citations (5)

References

This rule cites 5 other rules.

26 USC § 3304inferredUS Federal › Statutes › Title 26 › § 3304
26 USC § 3302inferredUS Federal › Statutes › Title 26 › § 3302
26 USC § 3301inferredUS Federal › Statutes › Title 26 › § 3301
26 USC § 3310inferredUS Federal › Statutes › Title 26 › § 3310
26 USC § 3304 (c)inferredUS Federal › Statutes › Title 26 › § 3304 › (c)

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Denial of credits in certain cases

1 rule

Official source

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in view

Whole section

Encodings · 1

state_unemployment_contribution_credits_denied_for_permission_condition_failure26 USC § 3305 (j) · derived

26 USC 3305(j)

name: >-
  state_unemployment_contribution_credits_denied_for_permission_condition_failure
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3305(j)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3305
          excerpt: >-
            Any person required, pursuant to the permission granted by this
            section, to make contributions to an unemployment fund under a State
            unemployment compensation law approved by the Secretary of Labor
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3305
          excerpt: >-
            if, on October 31 of such taxable year, the Secretary of Labor
            certifies to the Secretary of the Treasury his finding
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3305
          excerpt: >-
            shall not be entitled to the credits permitted ... by subsections
            (a) and (b) of section 3302 against the tax imposed by section 3301
versions:
  - effective_from: '1990-01-01'
    formula: >-
      employer_required_pursuant_to_section_permission_to_make_unemployment_fund_contributions_under_approved_state_law

      and
      secretary_of_labor_certified_permission_condition_failure_for_state_law

open in graph ↗

▸rulespec code

Shown source

statutes/26/3305.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3305; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

state_unemployment_fund_payment_compliance_not_relieved_by_commerce_ground

Derived

source: 26 USC 3305(a)

- name: state_unemployment_fund_payment_compliance_not_relieved_by_commerce_ground
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3305(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              No person required under a State law to make payments to an unemployment fund shall be
              relieved from compliance therewith
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: on the ground that he is engaged in interstate or foreign commerce
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              or that the State law does not distinguish between employees engaged in interstate or
              foreign commerce and those engaged in intrastate commerce
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_required_under_state_law_to_make_payments_to_unemployment_fund
        and (
          employer_engaged_in_interstate_or_foreign_commerce
          or state_law_does_not_distinguish_interstate_or_foreign_commerce_employees_from_intrastate_commerce_employees
        )

state_unemployment_compensation_compliance_not_relieved_by_federal_property_services

Derived

source: 26 USC 3305(d)

- name: state_unemployment_compensation_compliance_not_relieved_by_federal_property_services
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3305(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: No person shall be relieved from compliance with a State unemployment compensation law
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              on the ground that services were performed on land or premises owned, held, or
              possessed by the United States
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_subject_to_state_unemployment_compensation_law
        and services_performed_on_land_or_premises_owned_held_or_possessed_by_united_states

state_unemployment_contribution_credits_denied_for_permission_condition_failure

Derived

source: 26 USC 3305(j)

- name: state_unemployment_contribution_credits_denied_for_permission_condition_failure
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3305(j)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              Any person required, pursuant to the permission granted by this section, to make
              contributions to an unemployment fund under a State unemployment compensation law
              approved by the Secretary of Labor
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              if, on October 31 of such taxable year, the Secretary of Labor certifies to the
              Secretary of the Treasury his finding
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3305
            excerpt: >-
              shall not be entitled to the credits permitted ... by subsections (a) and (b) of
              section 3302 against the tax imposed by section 3301
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_required_pursuant_to_section_permission_to_make_unemployment_fund_contributions_under_approved_state_law

        and secretary_of_labor_certified_permission_condition_failure_for_state_law

▸citations (5)

References

This rule cites 5 other rules.

26 USC § 3304inferredUS Federal › Statutes › Title 26 › § 3304
26 USC § 3302inferredUS Federal › Statutes › Title 26 › § 3302
26 USC § 3301inferredUS Federal › Statutes › Title 26 › § 3301
26 USC § 3310inferredUS Federal › Statutes › Title 26 › § 3310
26 USC § 3304 (c)inferredUS Federal › Statutes › Title 26 › § 3304 › (c)