§ 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 […]
§ 11-10-713. Employees of nonprofit organizations and governmental entities — Definitions
(a) Benefits paid to individuals based on wages paid by any nonprofit organization or government employing unit shall be financed in accordance with this section. (b) As used in this section and § 11-10-714: (1) A “government employing unit” is one for which service in employment as defined in § 11-10-210(a)(2) is performed; (2) A […]
§ 11-10-714. Exception — Reimbursable payments
Notwithstanding any provisions in § 11-10-713, any nonprofit organization, state hospital, state institution of higher education, or group of such employers that, prior to January 1, 1969, paid contributions required by § 11-10-701, and, pursuant to § 11-10-713, elected by March 5, 1971, to make payments in lieu of contributions, shall not be required to […]
§ 11-10-715. Employers’ nonliability
(a) Notwithstanding any other provisions of this chapter, no employer shall be liable for payments in lieu of contributions with respect to extended benefit payments which are wholly reimbursed to the state by the federal government. (b) Notwithstanding any other provision of this or any other section of this chapter, if that portion of § […]
§ 11-10-716. Collection — Interest on past due contributions
(a) (1) If contributions are not paid on the date on which they are due and payable as prescribed by the Director of the Division of Workforce Services, the whole or part thereafter remaining unpaid shall bear interest at the rate of one and one-half percent (1.5%) per month from and after the due date […]
§ 11-10-717. Collection — Failure to pay or report — Penalty — Definition
(a) (1) (A) If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due may be collected by civil action in the name of the Director of the Division of Workforce Services. (B) The employer adjudged in default shall pay the costs of the action, including reasonable attorney’s […]
§ 11-10-718. Collection — Priorities under legal dissolutions or distributions — Release of liens
(a) (1) In the event of any distribution of an employer’s assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, contributions then or thereafter due shall be paid in full prior to all claims except taxes […]
§ 11-10-719. Collection — Refunds
(a) (1) If not later than three (3) years after the date of payment of any amount as a contribution, interest, or penalty pursuant to this chapter, any employer who has made such a payment makes application for an adjustment thereof in connection with a subsequent contribution, interest, or penalty payment, or for a refund […]
§ 11-10-720. Collection — Certificate of assessment
(a) (1) If any person, firm, or corporation shall become delinquent in the payment of any contribution, interest, or penalties required to be paid by this chapter, it shall be the duty of the Director of the Division of Workforce Services, when the amount of the contribution, interest, and penalties is determined, either by the […]