§ 23-746 – Superiority of lien; notice
23-746. Superiority of lien; notice A. The department may perfect a lien no earlier than fifteen days after the date on which contributions, payments in lieu of contributions, interest or penalties are due. B. The lien imposed by section 23-745 may be perfected by the department against the employer’s real property located in any county […]
§ 23-746.01 – Release or subordination of lien
23-746.01. Release or subordination of lien A. If a lien established by section 23-745 has been satisfied and a notice of the lien was recorded by the department pursuant to section 23-746, the department shall issue a release of the lien to the person against whom the lien was claimed. The department shall record the […]
§ 23-747 – Release of lien; bond; foreclosure and judgment against surety
23-747. Release of lien; bond; foreclosure and judgment against surety A. The employer may cause his property to be released from the lien provided by sections 23-745 and 23-746, by filing with the commission a bond in double the amount claimed in the lien, executed by a surety licensed to do business in the state, […]
§ 23-748 – Effect upon lien of transfer of assets by delinquent
23-748. Effect upon lien of transfer of assets by delinquent The transfer, through sale, exchange or otherwise, of a major portion of the assets of a delinquent employer shall not defeat or impair the lien in favor of the commission, and the person acquiring the assets shall be liable for payment of all delinquent contributions, […]
§ 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 […]