Utah Code § 49-13-301

Contributions -- Two levels
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(1) Participating employers shall pay the certified contribution rates to the office to maintain this
system on a financially and actuarially sound basis.
(2) For purposes of determining contribution rates, this system is divided into two levels according
to participating employers as follows:
(a) Level A includes the state, its independent agencies, independent entities, public
corporations, and other instrumentalities, all participating educational institutions, and all
other participating employers whose activities are associated with participating educational
institutions.
(b) Level B includes all other participating employers in this system.
Renumbered and Amended by Chapter 250, 2002 General Session

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