Sec. 23.20.255. Compromise of contributions.
(a) The department may compromise a claim for contributions, interest, or penalties existing or arising under this chapter in any case where collection of the full claim would result in the insolvency of the employing unit or individual from whom the contributions, interest, or penalties are claimed. (b) If the department compromises a claim, there […]
Sec. 23.20.260. Liability of successor employer.
(a) The contributions required by this chapter are a lien upon the property of an employer subject to the provisions of the chapter who sells out the business or stock of goods, who quits business, or whose property used or acquired in the business is sold under voluntary conveyance or under foreclosure, execution or attachment, […]
Sec. 23.20.265. Liability of contractor and principal for contributions.
(a) An employing unit which contracts with or has under it a contractor or subcontractor who is an employer under the provisions of this chapter may not make a payment to the contractor or subcontractor for a debt due until the contractor or subcontractor has paid or furnished a sufficient bond acceptable to the department […]
Sec. 23.20.270. Limitation of actions and uncollectible accounts.
(a) The department shall begin action for the collection of contributions, including interest and penalties, imposed by this chapter by assessment or suit within five years after a return is filed. A proceeding for the collection of these amounts may not be begun after the expiration of this period. In case of a false or […]
Sec. 23.20.275. Service of process.
Process for assessment and collection of contributions may be served inside and outside the state. In addition to any other method of service provided for in this chapter, service may be made by certified or registered mail.
Sec. 23.20.276. Financing benefits paid to employees of nonprofit organizations; election.
(a) Benefits paid to employees of nonprofit organizations shall be financed in accordance with the provisions of this section and AS 23.20.277. For the purposes of this section and AS 23.20.277, a nonprofit organization is an organization, or group of organizations, described in 26 U.S.C. 501(c)(3) (Internal Revenue Code) and exempt from income tax under […]
Sec. 23.20.277. Reimbursement payments by nonprofit organizations, governmental entities, and federally recognized tribes.
(a) Payments in place of contributions by nonprofit organizations shall be made in accordance with the provisions of this section including either (b) or (c) of this section. (b) At the end of each calendar quarter, or at the end of any other period as determined by the department, the department shall bill each government […]
Sec. 23.20.278. Financing benefits paid to employees of the state, political subdivisions of the state, or a federally recognized tribe.
A federally recognized tribe, a political subdivision, or a department, division, or other agency of the state subject to this chapter, under AS 23.20.525(a)(12), shall pay contributions under the provisions of AS 23.20.165, unless it elects to reimburse the department for the unemployment compensation fund according to the provisions applicable to nonprofit organizations, government entities, […]
Sec. 23.20.279. Prohibition on relief of certain charges to an employer’s account.
(a) An employer’s account may not be relieved of charges relating to a payment that was made erroneously from the unemployment trust fund account (AS 23.20.135(a)) if the department determines that (1) the erroneous payment was made because the employer or an agent of the employer was at fault for failing to respond timely or […]
Sec. 23.20.240. Collection of delinquent contributions.
(a) If after notice an employer defaults in the payment of contribution or interest, the amount due may be collected by a person authorized by law and authorized by the department, by civil action in the name of the state, or by both methods. The department shall include in the amount due the fees or […]