§ 23-757 – Authority to release levy and return property
23-757. Authority to release levy and return property A. The department may release the levy on all or a part of the property or rights to property levied on if the department determines that this action will facilitate the collection of the liability. The release shall not operate to prevent any subsequent levy. B. If […]
§ 23-740 – Procedure on petition for reassessment
23-740. Procedure on petition for reassessment If a timely petition for reassessment is filed and after any decision on the issue of liability arising under section 23-724 affecting the assessment has become final, the department shall reconsider the assessment and render a decision. The department may increase or decrease the amount of any assessment under […]
§ 23-754 – Production of books
23-754. Production of books If a levy has been made or is about to be made on property, or a right to property, any person having custody or control of books or records containing evidence or statements relating to the property or a right to the property subject to levy, on demand of the department, […]
§ 23-741 – Payment of amounts in dispute
23-741. Payment of amounts in dispute Notwithstanding section 23-742, the department shall refund any payment of contributions, payment in lieu of contributions, interest or penalties subsequently determined not due as a result of an appeal to the notice issued by the department pursuant to section 23-724, 23-732, 23-733, 23-738, 23-738.01, 23-739, 23-740 or 23-750.
§ 23-755 – Property exempt from levy
23-755. Property exempt from levy A. The following property is exempt from levy under this article: 1. Wearing apparel and school books necessary for the debtor or members of the debtor’s family. 2. Fuel, provisions, furniture, personal effects, arms for personal use, livestock and poultry of the debtor not in excess of a fair market […]
§ 23-742 – Adjustment or refund of contribution; limitation
23-742. Adjustment or refund of contribution; limitation A. Not later than three years after the date on which any contribution or interest on a contribution becomes due, an employer who has paid the contribution or interest may apply for an adjustment of the contribution or interest in connection with subsequent contribution payments, or for a […]
§ 23-756 – Notice and sale of seized property
23-756. Notice and sale of seized property A. Except as otherwise provided in this section, the notice of sale and sale of property seized by the department under this article shall be conducted in the manner and the time provided in title 12, chapter 9, article 7, relating to the sale of property under execution. […]
§ 23-743 – Limitations
23-743. Limitations A. Except as provided in subsections D and E of this section, additional contributions, payments in lieu of contributions, interest or penalties shall not be determined by the department to be due after three years from the date the contributions, payments in lieu of contributions, interest or penalties became delinquent. B. An employer’s […]
§ 23-744 – Priority of claim for contributions due upon insolvency proceedings
23-744. Priority of claim for contributions due upon insolvency proceedings A. In event of a distribution of an employer’s assets pursuant to court order, including 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 other claims except taxes and […]
§ 23-745 – Lien for unpaid contributions, interest and penalties
23-745. Lien for unpaid contributions, interest and penalties If any contributions, payments in lieu of contributions, interest or penalties which the department is required to collect are not paid, the unpaid amounts are a lien from the date the amounts became due as determined by the department on all property and rights to property, whether […]