Pennsylvania Statutes Title 43 P.S. Labor § 912.3. Method of election

(a) Any political subdivision of the Commonwealth or any instrumentality of any one or more thereof, which is or becomes subject to this act prior to January 1, 1978, may exercise its election under the provisions of section 1202.2  1 by filing with the department a written notice of such election within the thirty-day period following such date.

(b) Any political subdivision of the Commonwealth or any instrumentality of any one or more thereof, which becomes subject to this act on or subsequent to January 1, 1978, may exercise its election under section 1202.2 by filing a written notice thereof with the department within the thirty-day period immediately following the date of the determination of such subjectivity by the department.

(c) Any political subdivision of the Commonwealth or any instrumentality of any one or more thereof, paying contributions under this act for a period subsequent to January 1, 1978, may exercise its election under section 1202.2 by filing a written notice thereof, with the department not later than thirty days prior to the beginning of any taxable year.

(d) The department may for good cause extend the period within which a notice of election or a notice of termination must be filed and may permit an election to be retroactive but not any earlier than with respect to benefits paid after December 31, 1977.

(e) The department, in accordance with such regulations as it may prescribe, shall notify each political subdivision of the Commonwealth or any instrumentality of any one or more thereof, of any determination which it may make of its status as an employer and of the effective date of any election which it makes and of any termination of such election. Such determinations shall be subject to reconsideration, appeal and review as provided in section 301.  2