§ 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 […]
§ 23-749 – Failure to make contributions or payments, furnish reports or produce or permit inspection of records; classification
23-749. Failure to make contributions or payments, furnish reports or produce or permit inspection of records; classification Any employing unit or any officer or agent of an employing unit or any other person who knowingly fails or refuses to make any contribution or other payment as required by this chapter or to furnish any reports […]
§ 23-750 – Special provisions for nonprofit organizations and state and local governments
23-750. Special provisions for nonprofit organizations and state and local governments A. This section applies to: 1. Any nonprofit organization described in section 23-617, paragraph 10 that but for section 23-613, subsection A, paragraph 2, subdivision (c) would not be subject to this chapter, or that is not mandatorily subject to this chapter because of […]
§ 23-751 – Authorizing certain state agencies and institutions of higher learning to elect to make payments in lieu of contributions
23-751. Authorizing certain state agencies and institutions of higher learning to elect to make payments in lieu of contributions Effective January 1, 1974, this state or any of its agencies or boards may elect to become liable for payments in lieu of contributions for a period of not less than three consecutive taxable years by […]
§ 23-751.01 – Employment by an Indian tribe; benefits; payments in lieu of contributions; definitions
23-751.01. Employment by an Indian tribe; benefits; payments in lieu of contributions; definitions A. Any Indian tribe for which service in employment is performed is an employer for the purposes of this chapter. Benefits that are based on service in the employment by an Indian tribe are payable in the same amount and on the […]
§ 23-752 – Levy assessment and distraint
23-752. Levy assessment and distraint A. If a debtor who is liable to pay any contributions, payments in lieu of contributions, interest or penalties neglects or refuses to pay the amounts, the department may collect the amounts, and other monies sufficient to cover the expenses of the levy, by levy on all property and rights […]
§ 23-739 – Jeopardy assessment; petition for reassessment
23-739. Jeopardy assessment; petition for reassessment A. Notwithstanding sections 23-738 and 23-738.01, if the department believes the collection of a contribution, payment in lieu of contributions, interest or penalties will be jeopardized by delay, it may, whether or not the time prescribed for making reports and paying the amounts has expired, make a jeopardy assessment […]
§ 23-753 – Surrender of property subject to levy; definition
23-753. Surrender of property subject to levy; definition A. Except as provided in subsection B of this section, a person in possession of, or obligated with respect to, property or rights to property subject to levy on which a levy has been made, on demand of the department, shall surrender the property or rights to […]
§ 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, […]