2013 Maryland Code
STATE PERSONNEL AND PENSIONS
§ 21-309 - Employer contributions -- Payment by participating governmental unit

§21-309.

(a) In this section, “participating governmental unit” includes a county required to pay the employer contribution or part of the employer contribution under § 21-307 of this subtitle.

(b) Each year, the Board of Trustees shall certify to the chief fiscal officer of each participating governmental unit:

(1) the normal contribution rates, accrued liability contribution rates, special accrued liability contribution rate, and withdrawal liability contribution rate for the participating governmental unit; and

(2) any amount payable by the participating governmental unit for a master under § 21-307(b)(2) of this subtitle.

(c) Each participating governmental unit shall:

(1) include an amount determined based on the rates certified by the Board of Trustees as payable by the participating governmental unit under this section in the next budget, appropriation, or levy of the participating governmental unit after the certification by the Board of Trustees; and

(2) levy and collect those amounts in the same manner as any other tax.

(d) (1) Except as provided in paragraph (3) of this subsection, within 30 days after receiving the certification by the Board of Trustees of the amount payable by the participating governmental unit under this section, the proper fiscal officer of each participating governmental unit shall pay that amount to the Board of Trustees.

(2) A participating governmental unit that does not pay the amounts certified under this subsection within the time required is liable for:

(i) a penalty of 10% of the amount due; and

(ii) interest on delinquent amounts at 10% a year until payment.

(3) The Secretary of the Board of Trustees may allow a grace period for payment of the amounts certified under this section not to exceed 10 calendar days.

(4) On notification by the Secretary of the Board of Trustees that a delinquency exists, the State Comptroller immediately shall exercise the right of setoff against any money due or coming due to the delinquent participating governmental unit.

(e) On receipt of the payments from the fiscal officer of each participating governmental unit, the Board of Trustees shall credit these amounts to the accumulation fund of the appropriate State system.

§ 21-309 - 1. Employer contributions -- Payment by local employers.

(a) Definitions. --

(1) In this section the following words have the meanings indicated.

(2) "Local employee" has the meaning stated in § 21-304 of this subtitle.

(3) "Local employer" has the meaning stated in § 21-304 of this subtitle.

(b) Certification of rates by Board of Trustees. -- On or before December 1 of each year, the Board of Trustees shall determine and certify the amounts payable by each local employer under § 21-304(b)(4) of this subtitle for the next fiscal year.

(c) Quarterly payments. -- On or before October 1, January 1, April 1, and June 1 of each fiscal year, each local employer shall pay to the Board of Trustees 25% of the amount of the charges certified to the local employer by the Board of Trustees under subsection (b) of this section.

(d) Payment in general. --

(1) The Secretary of the Board of Trustees may allow a grace period not to exceed 10 calendar days for payment of the amounts certified under this section.

(2) If a local employer does not pay the amounts required under this section within the time required, on notification by the Secretary of the Board of Trustees that a delinquency exists, the State Comptroller immediately:

(i) shall withhold the delinquent amounts, including interest on the delinquent amounts at a rate of 7.75% a year, from any installment due the local employer from the General State School Fund; and

(ii) shall pay to the Board of Trustees the delinquent amounts, including interest, withheld under this paragraph.

(e) Crediting amounts. -- On receipt of the payments from each local employer or the State Comptroller, the Board of Trustees shall credit these amounts to the accumulation fund of the appropriate State system.