Technical Bulletins: Unemployment Compensation Insurance: Update Number Two

In September 1977, the State Department of Employment Security mailed out forms to every municipality on which to designate whether a particular municipality was to be treated as a "taxpaying" employer or a "reimbursement" employer. To assist cities in making this judgment decision, MTAS provided the following analysis prepared by Dr. Ed Young, Director of Policy Development of the Tennessee Municipal League.

The MTAS publications provided on this website are archival documents intended for informational purposes only and should not be considered as authoritative. The content contained in these publications may be outdated, and the laws referenced therein may have changed or may not be applicable to your city or circumstances. For current information, please visit the MTAS website at: http://mtas.tennessee.edu