STATE UNEMPLOYMENT TAX ACT Definition

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STATE UNEMPLOYMENT TAX ACT (SUTA), in the U.S., is the same as FUTA except from an individual U.S. state in compliance to federal guidelines. See also FEDERAL UNEMPLOYMENT TAX ACT.

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PRO RATA is the basis for allocating an amount proportionally to the items involved. An amount may be proportionally distributed to assets, expenses, funds, etc.

ATTRIBUTABLE what the cause is, e.g. bankruptcy is primarily attributable to insufficient cash flow to support operations.

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