§ 11-10-721. Collection — Limitation of assessment
(a) All contributions due under this chapter shall be assessed in the manner provided by this chapter within four (4) years after reports of the contributions have been filed by the employer, and no proceedings in court shall be begun after the expiration of the period, except as otherwise provided in this section. (b) In […]
§ 11-10-706. Future rates — Stabilization tax
(a) (1) Each employer shall be required to pay a stabilization tax on wages paid by the employer with respect to employment. (2) This stabilization tax shall not be credited to the separate account of each employer. (b) The stabilization tax shall be determined as follows: (1) If the assets of the Unemployment Compensation Fund […]
§ 11-10-722. Collection — Impoundment
(a) The Director of the Division of Workforce Services or his or her designated representative may give notice of impoundment of any deposits in any bank or savings and loan institution payable to the order of any employer owing any delinquent contributions, interest, and penalties to which a lien has attached under this chapter. Notice […]
§ 11-10-707. Future rates — Definitions — Notifications
(a) (1) As used in §§ 11-10-701 — 11-10-715: (A) The term “annual payroll” means the total amount of taxable wages paid during a calendar year by an employer for employment and for the employer who has had three (3) or more years of benefit risk experience; and (B) The term “average annual payroll” means […]
§ 11-10-723. Special rules regarding transfers of experience and assignment of rates — Definitions
(a) Notwithstanding any other provision of law, the following shall apply regarding assignment of rates and transfers of experience: (1) If an employer transfers its trade or business, or a portion thereof, to another employer and, at the time of the transfer, there is any common ownership, management, or control of the two (2) employers, […]
§ 11-10-708. Future rates — Advance interest tax
(a) (1) (A) In addition to the contributions and any stabilization and extended benefits taxes levied under other provisions of §§ 11-10-703 — 11-10-708, each employer, except employers that have made an election to reimburse the Unemployment Compensation Fund under § 11-10-713(c), shall pay a separate and additional tax, to be known as the advance […]
§ 11-10-709. Wages and employment
(a) For the purposes of §§ 11-10-701 and 11-10-702, wages shall not include that part of remuneration paid to an individual by an employer or the employer’s predecessor with respect to the employment during any calendar year which exceeds that part of remuneration paid specified in § 11-10-215(a)(1), unless that part of the remuneration is […]
§ 11-10-710. Transfer of experience
(a) (1) Unless otherwise provided in § 11-10-723, any employing unit that acquires the organization, trade, and all of the places of business and substantially all of the assets of any employer, excepting, in any such case, any assets retained by the employer incident to the liquidation of the employer’s obligations, whether or not the […]
§ 11-10-711. Temporary closing of business because of absence in armed forces
(a) Notwithstanding any inconsistent provisions of this chapter, if the Director of the Division of Workforce Services finds that an employer’s business was closed solely because of the entrance of one (1) or more of the owners, officers, partners, or the majority stockholder into the armed forces of the United States or any of its […]
§ 11-10-712. Employer ceasing to pay wages
(a) Whenever an employer has paid no wages for a period of twelve (12) consecutive calendar quarters following the latest calendar quarter that the employer paid wages in employment, the Director of the Division of Workforce Services shall terminate the employer’s experience rating account and shall destroy the records of the account. (b) In the […]