Section 108.152

(c) The final notice of delinquency specified in par. (a) shall include information that failure to make full payment within the prescribed time will cause the Indian tribe to be liable for taxes under the federal Unemployment Tax Act ( 26 USC 3301 , et seq.), will cause the tribe to be precluded from electing reimbursement financing, and may cause the department to determine that the tribe is not an employer and that services performed for the tribe are not employment for purposes of this chapter. (7) Reports. Each Indian tribe that is an employer shall make employment and wage reports to the department under the same conditions that apply to other employers. History: 2001 a. 35 , 105 ; 2005 a. 86 ; 2007 a. 59 ; 2009 a. 287 ; 2015 a. 334 ; 2021 a. 231 .