(a) Benefits paid to any claimant for unemployment immediately after the expiration of disqualification for (1) voluntarily leaving his most recent work without good cause, (2) discharge from his most recent work for misconduct or, (3) refusal of suitable work without good cause shall not be charged to the account of any employer.
(b) Benefits paid to any claimant shall not be charged against the account of any employer by reason of the provisions of this subparagraph only if the Commission determines under Section 41-35-120 that such individual (1) voluntarily left his most recent employment with that employer without good cause, (2) was discharged from his most recent employment with that employer for misconduct connected with his work, or (3) subsequent to his most recent employment refused without good cause to accept an offer of suitable work made by that employer if, in any such case, such employer furnishes the Commission with such notices regarding the separation of the individual from work or the refusal of the individual to accept an offer of work as are or may be required by the law and the regulations of the Commission.
(c) If benefits are paid pursuant to a decision which is finally reversed in subsequent proceedings with respect thereto, no employer's account shall be charged with benefits so paid.
(d) Any benefits paid to any claimant for a week in which he is in training with the approval of the Commission shall not be charged to any employer.
(e) The provisions of paragraphs (a) through (d), all inclusive, hereof with respect to the noncharging of benefits paid shall be applicable only to those employers subject to the payment of contributions.
(f) Benefits paid to a claimant during an extended benefit period as defined in Chapter 35, Article 3, shall not be charged to any employer; provided, however, that any non-profit organization electing to become liable for payments in lieu of contributions in accord with Section 41-31-620 shall be required to reimburse fifty per cent of extended benefits attributable to services performed in its employ and provided, further, that after January 1, 1979, the State or any political subdivision or any instrumentality thereof as defined in Section 41-27-230(2)(b) electing to become liable for payment in lieu of contributions in accord with Section 41-31-620 shall be required to reimburse all extended benefits attributable to services performed in its employ.
(g) Any nonprofit organization which elects to make payments in lieu of contributions into the unemployment compensation fund as provided in Section 41-31-620(2) or Section 41-31-810 shall not be liable to make such payments with respect to the benefits paid to any individual whose base period wages include wages for previously uncovered services as defined in Section 41-35-65 to the extent that the unemployment compensation fund is reimbursed for such benefits pursuant to Section 121 of P.L. 94-566.
(h) Benefits paid to any individual whose base period wages include wages for previously uncovered services as defined in Section 41-35-65 shall not be charged against the account of any employer to the extent that the unemployment compensation fund is reimbursed for such benefits pursuant to Section 121 of P.L. 94-566.
(i) Benefits paid to an individual pursuant to Section 41-35-125 must not be charged to the account of a contributing employer.
(j) Benefits paid to an individual pursuant to Section 41-35-126 must not be charged to the account of a contributing employer.