Wis. Stat. § 108.18

Current through Acts 2023-2024, ch. 272

Section 108.18 - Contributions to the fund

(1) TOTAL RATE.

(a) Unless a penalty applies under s. 108.16 (8) (m), each employer shall pay contributions to the fund for each calendar year at whatever rate on the employer's payroll for that year duly applies to the employer pursuant to this section.

(b) An employer's contributions shall be credited to the employer's account in the fund, but only after any solvency contribution or special contribution paid or payable by the employer under subs. (8) to (9m) has been credited to the fund's balancing account.

(2) INITIAL RATES.

(a) Except as provided in pars. (c) and (d), an employer's contribution rate shall be 2.5 percent on its payroll for each of the first 3 calendar years with respect to which contributions are credited to its account, except as additional contributions apply under this section.

(c) An employer engaged in the construction of roads, bridges, highways, sewers, water mains, utilities, public buildings, factories, housing, or similar construction projects shall pay contributions for each of the first 3 calendar years at the average rate for construction industry employers as determined by the department on each computation date, rounded up to the next highest rate. This rate may in no case be more than the maximum rate specified in the schedule in effect for the year of the computation under sub. (4).

(d) No later than 90 days after the department issues an initial determination that a person is an employer, any employer other than an employer specified in par. (c), having a payroll exceeding $10,000,000 in a calendar year may elect that its contribution rate shall be one percent on its payroll for the first 3 calendar years with respect to which contributions are credited to its account. In such case, the department shall credit the amount collected in excess of this amount against liability of the employer for future contributions after the close of each calendar year in which an election applies. If an employer qualifies for and makes an election under this paragraph, the employer shall, upon notification by the department, make a special contribution after the close of each quarter equivalent to the amount by which its account is overdrawn, if any, for the preceding quarter. The department shall credit any timely payment of contributions to the employer's account before making a determination of liability for a special contribution under this paragraph. An employer does not qualify for an alternate contribution rate under this paragraph at any time during which the employer's special contribution payment is delinquent. An employer that is the transferee of a business enterprise but does not qualify to be treated as a successor under s. 108.16 (8) (im) does not qualify for an alternate contribution rate under this paragraph.

(3) REQUIREMENTS FOR REDUCED RATE. As to any calendar year, an employer shall be permitted to pay contributions to the fund at a rate lower than the standard rate on its payroll for that year only when, as of the applicable computation date:

(a) Benefits have been chargeable to the employer's account during the 18 months preceding such date; and

(b) Such lower rate applies under this section; and

(c) Permitting the employer to pay such lower rate is consistent with the relevant conditions then applicable to additional credit allowance for such year under 26 USC 3303 (a), any other provision to the contrary notwithstanding.

(3m) APPLICATION OF SCHEDULES. For purposes of subs. (4) and (9):

(a) "Schedule A" is in effect for any calendar year whenever, as of the preceding June 30, the fund has a cash balance of less than $300,000,000.

(b) "Schedule B" is in effect for any calendar year whenever, as of the preceding June 30, the fund has a cash balance of at least $300,000,000 but less than $900,000,000.

(c) "Schedule C" is in effect for any calendar year whenever, as of the preceding June 30, the fund has a cash balance of at least $900,000,000 but less than $1,200,000,000.

(d) "Schedule D" is in effect for any calendar year whenever, as of the preceding June 30, the fund has a cash balance of at least $1,200,000,000.

(4) EXPERIENCE RATES. Except as otherwise specified in this section, an employer's contribution rate on the employer's payroll for a given calendar year shall be based on the reserve percentage of the employer's account as of the applicable computation date, as follows: [See Figure 108.18 (4) following]

Figure 108.18 (4):

Schedule A

Line	Reserve Percentage	Contribution Rate
1.	15.0 percent or more ................. .................	0.07
2.	At least 10.0 percent but under 15.0 percent	0.07
3.	At least 9.5 percent but under 10.0 percent..	0.25
4.	At least 9.0 percent but under 9.5 percent ....	0.33
5.	At least 8.5 percent but under 9.0 percent ....	0.52
6.	At least 8.0 percent but under 8.5 percent ....	0.59
7.	At least 7.5 percent but under 8.0 percent ....	0.66
8.	At least 7.0 percent but under 7.5 percent ....	0.77
9.	At least 6.5 percent but under 7.0 percent ....	1.03
10.	At least 6.0 percent but under 6.5 percent ....	1.28
11.	At least 5.5 percent but under 6.0 percent ....	1.62
12.	At least 5.0 percent but under 5.5 percent ....	1.96
13.	At least 4.5 percent but under 5.0 percent ....	2.30
14.	At least 4.0 percent but under 4.5 percent ....	2.64
15.	At least 3.5 but under 4.0 percent .......... ......	2.98
16.	At least 0 but under 3.5 percent ........ .......	3.37
17.	Overdrawn by less than 1.0 percent ......	5.30
18.	Overdrawn by at least 1.0 percent but under 2.0 percent .........	5.80
19.	Overdrawn by at least 2.0 percent but under 3.0 percent .........	6.30
20.	Overdrawn by at least 3.0 percent but under 4.0 percent .........	6.80
21.	Overdrawn by at least 4.0 percent but under 5.0 percent .........	7.30
22.	Overdrawn by at least 5.0 percent but under 6.0 percent .........	7.80
23.	Overdrawn by at least 6.0 percent but under 7.0 percent .........	8.50
24.	Overdrawn by at least 7.0 percent but under 8.0 percent .........	9.25
25.	Overdrawn by at least 8.0 percent but under 9.0 percent .........	10.00
26.	Overdrawn by 9.0 percent or more ......	10.70

Schedule B

Line	Reserve Percentage	Contribution Rate
1.	15.0 percent or more .................	0.00
2.	At least 10.0 percent but under 15.0 percent	0.00
3.	At least 9.5 percent but under 10.0 percent	0.15
4.	At least 9.0 percent but under 9.5 percent .........	0.25
5.	At least 8.5 percent but under 9.0 percent .........	0.45
6.	At least 8.0 percent but under 8.5 percent .........	0.60
7.	At least 7.5 percent but under 8.0 percent .........	0.70
8.	At least 7.0 percent but under 7.5 percent .........	0.85
9.	At least 6.5 percent but under 7.0 percent .........	1.10
10.	At least 6.0 percent but under 6.5 percent .........	1.40
11.	At least 5.5 percent but under 6.0 percent .........	1.75
12.	At least 5.0 percent but under 5.5 percent .........	2.10
13.	At least 4.5 percent but under 5.0 percent .........	2.45
14.	At least 4.0 percent but under 4.5 percent .........	2.80
15.	At least 3.5 but under 4.0 percent .......	3.25
16.	At least 0 but under 3.5 percent .........	3.80
17.	Overdrawn by less than 1.0 percent ......	5.30
18.	Overdrawn by at least 1.0 percent but under 2.0 percent .........	5.80
19.	Overdrawn by at least 2.0 percent but under 3.0 percent .........	6.30
20.	Overdrawn by at least 3.0 percent but under 4.0 percent .........	6.80
21.	Overdrawn by at least 4.0 percent but under 5.0 percent .........	7.30
22.	Overdrawn by at least 5.0 percent but under 6.0 percent .........	7.80
23.	Overdrawn by at least 6.0 percent but under 7.0 percent .........	8.50
24.	Overdrawn by at least 7.0 percent but under 8.0 percent .........	9.25
25.	Overdrawn by at least 8.0 percent but under 9.0 percent .........	10.00
26.	Overdrawn by 9.0 percent or more ......	10.70

Schedule C

Line	Reserve Percentage	Contribution Rate
1.	15.0 percent or more ..................	0.00
2.	At least 10.0 percent but under 15.0 percent	0.00
3.	At least 9.5 percent but under 10.0 percent.	0.15
4.	At least 9.0 percent but under 9.5 percent ..........	0.25
5.	At least 8.5 percent but under 9.0 percent ..........	0.45
6.	At least 8.0 percent but under 8.5 percent ..........	0.60
7.	At least 7.5 percent but under 8.0 percent ..........	0.70
8.	At least 7.0 percent but under 7.5 percent ..........	0.85
9.	At least 6.5 percent but under 7.0 percent ..........	1.10
10.	At least 6.0 percent but under 6.5 percent ..........	1.40
11.	At least 5.5 percent but under 6.0 percent ..........	1.75
12.	At least 5.0 percent but under 5.5 percent ..........	2.10
13.	At least 4.5 percent but under 5.0 percent ..........	2.45
14.	At least 4.0 percent but under 4.5 percent ..........	2.80
15.	At least 3.5 but under 4.0 percent ........	3.25
16.	At least 0 but under 3.5 percent ..........	3.80
17.	Overdrawn by less than 1.0 percent .......	5.30
18.	Overdrawn by at least 1.0 percent but under 2.0 percent ..........	5.80
19.	Overdrawn by at least 2.0 percent but under 3.0 percent ..........	6.30
20.	Overdrawn by at least 3.0 percent but under 4.0 percent ..........	6.80
21.	Overdrawn by at least 4.0 percent but under 5.0 percent ..........	7.30
22.	Overdrawn by at least 5.0 percent but under 6.0 percent ..........	7.80
23.	Overdrawn by at least 6.0 percent but under 7.0 percent .........	8.50
24.	Overdrawn by at least 7.0 percent but under 8.0 percent .........	9.25
25.	Overdrawn by at least 8.0 percent but under 9.0 percent .........	10.00
26.	Overdrawn by 9.0 percent or more ......	10.70

Schedule D

Line	Reserve Percentage	Contribution Rate
1.	15.0 percent or more .................	0.00
2.	At least 10.0 percent but under 15.0 percent	0.00
3.	At least 9.5 percent but under 10.0 percent	0.05
4.	At least 9.0 percent but under 9.5 percent .........	0.15
5.	At least 8.5 percent but under 9.0 percent .........	0.35
6.	At least 8.0 percent but under 8.5 percent .........	0.50
7.	At least 7.5 percent but under 8.0 percent .........	0.60
8.	At least 7.0 percent but under 7.5 percent .........	0.75
9.	At least 6.5 percent but under 7.0 percent .........	1.00
10.	At least 6.0 percent but under 6.5 percent .........	1.30
11.	At least 5.5 percent but under 6.0 percent .........	1.65
12.	At least 5.0 percent but under 5.5 percent .........	2.00
13.	At least 4.5 percent but under 5.0 percent .........	2.35
14.	At least 4.0 percent but under 4.5 percent .........	2.70
15.	At least 3.5 but under 4.0 percent .......	3.15
16.	At least 0 but under 3.5 percent .........	3.70
17.	Overdrawn by less than 1.0 percent ......	5.30
18.	Overdrawn by at least 1.0 percent but under 2.0 percent .........	5.80
19.	Overdrawn by at least 2.0 percent but under 3.0 percent .........	6.30
20.	Overdrawn by at least 3.0 percent but under 4.0 percent .........	6.80
21.	Overdrawn by at least 4.0 percent but under 5.0 percent .........	7.30
22.	Overdrawn by at least 5.0 percent but under 6.0 percent .........	7.80
23.	Overdrawn by at least 6.0 percent but under 7.0 percent .........	8.50
24.	Overdrawn by at least 7.0 percent but under 8.0 percent .........	9.25
25.	Overdrawn by at least 8.0 percent but under 9.0 percent .........	10.00
26.	Overdrawn by 9.0 percent or more ........	10.70

(5) LIMITATION. Except as provided in subs. (2) and (8), the contribution rate for any calendar year of an employer whose reserve percentage equals or exceeds zero may in no case exceed by more than one percent on the employer's payroll the rate which applied to the employer at the close of the preceding calendar year, and the contribution rate for any calendar year of an employer whose reserve percentage is less than zero may in no case exceed by more than 2 percent on the employer's payroll the rate which applied to the employer at the close of the preceding calendar year.

(5m) LIMITATION, COMPUTATION. The limitation of sub. (5) shall be computed from the employer's experience rate assigned to it under subs. (4), (5) and (6), rounded to the next highest rate.

(6) COMPUTATION IN SPECIAL CASES. If during the year ending on a computation date an employer has been liable for contributions but has had no payroll, the employer's reserve percentage as of that computation date shall be computed on the basis of the employer's most recent year (ending on a computation date which applied to the employer) of some payroll; but the employer's contribution rate for the calendar year following the computation date shall in no case be less than one percent.

(7) VOLUNTARY CONTRIBUTIONS.

(a)

1. Except as provided in pars. (b) to (i), any employer may make payments to the fund during the month of November in excess of those required by this section and s. 108.19 (1), (1e), and (1f). Each payment shall be credited to the employer's account for the purpose of computing the employer's reserve percentage as of the immediately preceding computation date.

2. Each payment shall be treated as a contribution required and irrevocably paid under this chapter with respect to payrolls preceding the date it is credited except as a refund or credit is authorized under par. (b), (e), (h), or (i).

(b) Except as provided in par. (i), no employer may, by means of a voluntary contribution under par. (a), reduce the employer's contribution rate to a rate lower than the next lower rate which would have applied to the employer for the following calendar year. Any contributions in excess of the amount required to reduce an employer's rate to the extent permitted under this paragraph shall be applied against any outstanding liability of the employer, or if there is no such liability shall be refunded to the employer or established as a credit, without interest, against future contributions payable by the employer, at the employer's option.

(c) No employer whose overdrafts have been charged to the fund's balancing account under s. 108.16 (7) (c) may make a voluntary contribution under par. (a) prior to the 5th calendar year commencing after the date of the most recent such charge. Any voluntary contribution made prior to that year shall be treated as an excess contribution under par. (b).

(d) A payment under this subsection is timely if it is received by the department no later than November 30 following the computation date for the calendar year to which it applies.

(e) The department may refund a voluntary contribution made under par. (a) if, due to an error of the department or an employer, the department makes an adjustment after the computation date or the November voluntary contribution period to the employer's account or payroll used to calculate the employer's reserve percentage that nullifies the rate reduction obtained by the voluntary payment. No refund may be authorized after the close of the calendar year for which the rate changed by the voluntary contribution applied.

(f) Notwithstanding par. (a), the department shall authorize an employer to make a voluntary contribution for the purpose of computing the employer's reserve percentage as of the immediately preceding computation date after the month of November, but in no case later than 120 days after the beginning of the calendar year to which the reserve percentage applies, in an amount sufficient to obtain a contribution rate that was:

1. Nullified by an erroneous charge or credit to the employer's account made by the department; or

2. Increased to a higher contribution rate by an erroneous charge or credit to the employer's account made by the department.

(g) Any payment under par. (f) must be received by the department within 30 days after the date of notice of the rate change caused by the adjustment and within 120 days after the beginning of the year to which the rate applies.

(h) The department shall establish contributions other than those required by this section and s. 108.19 (1), (1e), and (1f) and contributions other than those submitted during the month of November or authorized under par. (f) or (i) 2. as a credit, without interest, against future contributions payable by the employer or shall refund the contributions at the employer's option.

(i)

1. An employer that suffers physical damage to its business caused by a catastrophic event for which the employer is not primarily responsible, and incurs benefit charges to its account for layoffs due to that damage may, by means of a voluntary contribution under par. (a), increase the employer's reserve percentage to no greater than the reserve percentage that would have applied to the employer as of the next computation date had that damage not caused the employer to lay off its employees. An employer that makes a voluntary contribution under this subdivision shall notify the department of its election to have its contribution treated in the manner provided in this paragraph and shall submit proof, in the form and manner prescribed by the department, to establish that its employees were laid off due to the catastrophic event.

2. If an employer makes a payment under subd. 1. after November 30 and before November 1 of the succeeding year, the department shall establish the payment as a credit and apply the payment as a voluntary contribution to the employer's account when the next rate computation occurs. Any amount paid to the department in excess of the amount that may be applied under subd. 1 in any year may continue to be held as a credit, without interest, against future required or voluntary contributions for a calendar year or refunded to the employer, at the employer's option.

(8) SOLVENCY CONTRIBUTIONS. Each employer's solvency contribution for each calendar quarter of any year shall be figured by applying the solvency rate determined for that year under sub. (9) to the employer's payroll for that quarter, and shall be payable to the fund's balancing account by the due date for payment of contributions by the employer for that quarter.

(9) SOLVENCY RATES. Except as provided in subs. (9c) and (9e), an employer's solvency rate on its payroll for a given calendar year shall be based solely on the contribution rate of its account for the calendar year under this section. For purposes of rate determination under this subsection, an employer's payroll shall be calculated for the 12-month period ending with the computation date preceding the calendar year to which the rate applies. [See Figure 108.18 (9) following]

Figure 108.18 (9):

Schedule A

Line	Contribution Rate	Employers with payroll under $500,000	Employers with payroll of $500,000 or more
		Solvency Rate	Solvency Rate
1 .........	0.07 .........	0.20 .........	0.63
2 .........	0.07 .........	0.20 .........	0.63
3 .........	0.25 .........	0.20 .........	0.80
4 .........	0.33 .........	0.20 .........	0.90
5 .........	0.52 .........	0.40 .........	0.90
6 .........	0.59 .........	0.50 .........	1.00
7 .........	0.66 .........	0.60 .........	1.10
8 .........	0.77 .........	0.70 .........	1.20
9 .........	1.03 .........	0.80 .........	1.20
10 .........	1.28 .........	0.90 .........	1.30
11 .........	1.62 .........	1.00 .........	1.40
12 .........	1.96 .........	1.10 .........	1.50
13 .........	2.30 .........	1.10 .........	1.60
14 .........	2.50 .........	1.10 .........	1.60
15 .........	2.64 .........	1.20 .........	1.70
16 .........	2.98 .........	1.30 .........	1.80
17 .........	3.37 .........	1.40 .........	1.90
18 .........	5.30 .........	1.30 .........	1.30
19 .........	5.80 .........	1.30 .........	1.30
20 .........	6.30 .........	1.30 .........	1.30
21 .........	6.80 .........	1.30 .........	1.30
22 .........	7.30 .........	1.30 .........	1.30
23 .........	7.80 .........	1.30 .........	1.30
24 .........	8.50 .........	1.30 .........	1.30
25 .........	9.25 .........	1.30 .........	1.30
26 .........	10.00 .........	1.30 .........	1.30
27 .........	10.70 .........	1.30 .........	1.30

Schedule B

Line	Contribution Rate	Employers with payroll under $500,000	Employers with payroll of $500,000 or more
		Solvency Rate	Solvency Rate
1 .........	0.00 ..........	0.05 ........	0.10
2 .........	0.00 ..........	0.25 ........	0.30
3 .........	0.15 ..........	0.25 ........	0.35
4 .........	0.25 ..........	0.25 ........	0.40
5 .........	0.45 ..........	0.40 ........	0.50
6 .........	0.60 ..........	0.40 ........	0.55
7 .........	0.70 ..........	0.40 ........	0.60
8 .........	0.85 ..........	0.45 ........	0.65
9 .........	1.10 ..........	0.50 ........	0.70
10 .........	1.40 ..........	0.55 ........	0.75
11 .........	1.75 ..........	0.65 ........	0.80
12 .........	2.10 ..........	0.70 ........	0.85
13 .........	2.45 ..........	0.75 ........	0.90
14 .........	2.50 ..........	0.75 ........	0.90
15 .........	2.80 ..........	0.80 ........	0.90
16 .........	3.25 ..........	0.85 ........	0.90
17 .........	3.80 ..........	0.85 ........	0.90
18 .........	5.30 ..........	1.30 ........	1.30
19 .........	5.80 ..........	1.30 ........	1.30
20 .........	6.30 ..........	1.30 ........	1.30
21 .........	6.80 ..........	1.30 ........	1.30
22 .........	7.30 ..........	1.30 ........	1.30
23 .........	7.80 ..........	1.30 ........	1.30
24 .........	8.50 ..........	1.30 ........	1.30
25 .........	9.25 ..........	1.30 ..........	1.30
26 .........	10.00 .........	1.30 ..........	1.30
27 .........	10.70 .........	1.30 ..........	1.30

Schedule C

Line	Contribution Rate	Employers with payroll under $500,000	Employers with payroll of $500,000 or more
		Solvency Rate	Solvency Rate
1 .........	0.00 .........	0.00 .........	0.05
2 .........	0.00 .........	0.22 .........	0.25
3 .........	0.15 .........	0.22 .........	0.25
4 .........	0.25 .........	0.22 .........	0.25
5 .........	0.45 .........	0.30 .........	0.35
6 .........	0.60 .........	0.30 .........	0.40
7 .........	0.70 .........	0.30 .........	0.45
8 .........	0.85 .........	0.35 .........	0.50
9 .........	1.10 .........	0.35 .........	0.55
10 .........	1.40 .........	0.40 .........	0.60
11 .........	1.75 .........	0.45 .........	0.65
12 .........	2.10 .........	0.50 .........	0.70
13 .........	2.45 .........	0.55 .........	0.75
14 .........	2.50 .........	0.55 .........	0.75
15 .........	2.80 .........	0.60 .........	0.75
16 .........	3.25 .........	0.60 .........	0.75
17 .........	3.80 .........	0.60 .........	0.75
18 .........	5.30 .........	1.10 .........	1.10
19 .........	5.80 .........	1.10 .........	1.10
20 .........	6.30 .........	1.10 .........	1.10
21 .........	6.80 .........	1.10 .........	1.10
22 .........	7.30 .........	1.20 .........	1.20
23 .........	7.80 .........	1.25 .........	1.25
24 .........	8.50 .........	1.30 .........	1.30
25 .........	9.25 .........	1.30 .........	1.30
26 .........	10.00 .........	1.30 .........	1.30
27 .........	10.70 .........	1.30 .........	1.30

Schedule D

Line	Contribution Rate	Employers with payroll under $500,000	Employers with payroll of $500,000 or more
		Solvency Rate	Solvency Rate
1 .........	0.00 .........	0.00 .........	0.05
2 .........	0.00 .........	0.12 .........	0.15
3 .........	0.05 .........	0.22 .........	0.25
4 .........	0.15 .........	0.22 .........	0.25
5 .........	0.35 .........	0.30 .........	0.35
6 .........	0.50 .........	0.30 .........	0.40
7 .........	0.60 .........	0.30 .........	0.45
8 .........	0.75 .........	0.35 .........	0.50
9 .........	1.00 .........	0.35 .........	0.55
10 .........	1.30 .........	0.40 .........	0.60
11 .........	1.65 .........	0.45 .........	0.65
12 .........	2.00 .........	0.50 .........	0.70
13 .........	2.35 .........	0.55 .........	0.75
14 .........	2.50 .........	0.55 .........	0.75
15 .........	2.70 .........	0.60 .........	0.75
16 .........	3.15 .........	0.60 .........	0.75
17 .........	3.70 .........	0.60 .........	0.75
18 .........	5.30 .........	1.10 .........	1.10
19 .........	5.80 .........	1.10 .........	1.10
20 .........	6.30 .........	1.10 .........	1.10
21 .........	6.80 .........	1.10 .........	1.10
22 .........	7.30 .........	1.20 .........	1.20
23 .........	7.80 .........	1.25 .........	1.25
24 .........	8.50 .........	1.25 .........	1.25
25 .........	9.25 .........	1.30 .........	1.30
26 .........	10.00 .........	1.30 .........	1.30
27 .........	10.70 .........	1.30 .........	1.30

(9c) REDUCTION OF SOLVENCY RATE. The department shall reduce the solvency rate payable under sub. (9) by each employer for each year by the rates payable by that employer under s. 108.19 (1e) (a) and (1f) (a) for that year.

(9e) SEASONAL EMPLOYER SOLVENCY RATE. A seasonal employer shall pay an additional solvency contribution of 2 percent on its payroll for each calendar year unless that rate would result in the employer paying more than the maximum total contribution and solvency rate applicable to any employer in the same year in which the rate applies, in which case the employer shall pay that solvency rate which, when combined with its contribution rate, equals that maximum total rate.

(9m) SOLVENCY CONTRIBUTION EXEMPTION. No solvency contribution is required of any employer which qualifies for and elects an alternate contribution rate under sub. (2) (d).

Wis. Stat. § 108.18

Amended by Acts 2021 ch, 231,s 71, eff. 4/10/2022.

Amended by Acts 2015 ch, 334,s 80, eff. 4/3/2016.

Amended by Acts 2015 ch, 334,s 79, eff. 4/3/2016.

Amended by Acts 2015 ch, 334,s 78, eff. 4/3/2016.

Amended by Acts 2013 ch, 20,s 1720n, eff. 7/2/2013.

Amended by Acts 2013 ch, 20,s 1720m, eff. 7/2/2013.

Amended by Acts 2013 ch, 20,s 1720L, eff. 7/2/2013.

Amended by Acts 2013 ch, 20,s 1720k, eff. 7/2/2013.

Amended by Acts 2013 ch, 20,s 1720j, eff. 7/2/2013.

Amended by Acts 2013 ch, 20,s 1720i, eff. 7/7/2013.

Amended by Acts 2013 ch, 20,s 1720h, eff. 7/7/2013.

Amended by Acts 2013 ch, 20,s 1720g, eff. 7/7/2013.

Amended by Acts 2013 ch, 20,s 1720f, eff. 7/7/2013.

Amended by Acts 2013 ch, 20,s 1720e, eff. 7/7/2013.

Amended by Acts 2013 ch, 20,s 1720d, eff. 7/7/2013.

Amended by Acts 2013 ch, 20,s 1720c, eff. 7/7/2013.

Amended by Acts 2013 ch, 20,s 1720b, eff. 7/7/2013.

1971 c. 42, 53, 211; 1973 c. 247; 1975 c. 343; 1977 c. 133; 1979 c. 12, 52; 1983 a. 8, 27, 99; 1983 a. 189 s. 329 (28); 1983 a. 384; 1985 a. 17, 40, 332; 1987 a. 38 ss. 113 to 121, 134; 1989 a. 56 s. 259; 1989 a. 77, 359; 1991 a. 89; 1993 a. 373, 492; 1995 a. 118, 225, 417; 1997 a. 39; 1999 a. 15; 2001 a. 43; 2005 a. 86; 2007 a. 59; 2009 a. 287; 2011 a. 260.