situations can an employer be liable for a net FUTA tax greater than 0.6 percent? Place a checkmark for any item deemed correct. a. An employer is tardy in paying the state contributions Ob. When partnership wages are paid c. An employer is located in a state where certain types of payments are not taxed for SUTA purposes but are taxable for FUTA Od. An employer is located in a state that has not met the repayment provisions of Title XII advances e. Payments are made to a Director of a corporation to attend a Board of Directors meeting