Md. Code Regs. 09.32.01.24

Current through Register Vol. 51, No. 12, June 14, 2024

Section 09.32.01.24 - Deletion of Wages-Aggravated Misconduct

A. When a claimant is disqualified from receiving benefits for reasons determined to constitute aggravated misconduct under the Unemployment Insurance Law, wages from the base period employer against whom the aggravated misconduct was committed shall be deleted as set forth in §B of this regulation.

B. Wages shall be deleted for:

(1) Only the employing unit from which the claimant was discharged or suspended for reasons which are determined to constitute aggravated misconduct in connection with the work; and

(2) Any benefit years beginning with and following the disqualification for discharge or suspension for reasons which constitute aggravated misconduct in connection with the work, except that if the benefit year has been established before the date of the discharge or suspension, the deletion takes effect beginning with the week of the disqualification.

C. A refund may not be made on any taxes paid on wages which are deleted as a result of the imposition of a disqualification for aggravated misconduct in connection with the work.

Md. Code Regs. 09.32.01.24

Regulation .24 adopted effective January 2, 1994 (20:26 Md. R. 2029)