§ 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 […]
§ 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 […]