§ 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 […]
§ 23-733 – Transfer of employer experience rating accounts to successor employer; liability of successor
23-733. Transfer of employer experience rating accounts to successor employer; liability of successor A. When any employing unit in any manner succeeds to or acquires the organization, trade or business, or substantially all of the assets thereof, excepting any assets retained by such employer incident to the liquidation of his obligations, whether or not such […]
§ 23-733.01 – Assignments of rates; transfers of experience; violation; civil penalty; definitions
23-733.01. Assignments of rates; transfers of experience; violation; civil penalty; definitions A. If an employer transfers the employer’s trade or business or a portion of the trade or business to another employer and at the time of the transfer there is substantially common ownership, management or control between the two employers, the unemployment experience that […]
§ 23-734 – Agreement by employee to pay employer contribution void
23-734. Agreement by employee to pay employer contribution void No agreement by an individual in the employ of any person or concern to pay all or a portion of an employer’s contributions or payments in lieu of contributions required under this chapter from the employer shall be valid.
§ 23-735 – Requiring or accepting payments from wages to finance employer’s contribution; waiver of rights of employee; violation; classification
23-735. Requiring or accepting payments from wages to finance employer’s contribution; waiver of rights of employee; violation; classification A. No employer shall directly or indirectly make, require or accept a deduction from wages to finance the employer’s contributions or payments in lieu of contributions required from him, or require or accept a waiver of any […]
§ 23-736 – Interest on past due contributions; deposit of interest
23-736. Interest on past due contributions; deposit of interest A. If contributions are not paid on the date due and payable as prescribed by the commission, the whole or part thereafter remaining unpaid shall bear interest at the rate of one per cent per month, or fraction thereof, from and after the due date until […]
§ 23-737 – Collection of contributions or interest; precedence of action
23-737. Collection of contributions or interest; precedence of action A. If a contribution, payment in lieu of a contribution, penalty or interest imposed under this chapter is not paid when due, these amounts may be collected by levy pursuant to section 23-752 or by civil action in the name of the department, and the employer […]
§ 23-723 – Penalties for failure to file timely or complete contribution and wage reports
23-723. Penalties for failure to file timely or complete contribution and wage reports A. An employing unit which fails to file on or before the due date prescribed by department regulation a quarterly contribution and wage report required by the department in the administration of this chapter, shall pay to the department for each such […]
§ 23-737.01 – Collection of amounts due by certificate for judgment
23-737.01. Collection of amounts due by certificate for judgment A. If a contribution or payment in lieu of a contribution imposed under this chapter is not paid when due, the department may, instead of pursuing civil action authorized in section 23-737, obtain judgment against the employer as prescribed by this section. B. No earlier than […]
§ 23-724 – Liability determinations; review; finality
23-724. Liability determinations; review; finality A. If the department makes a determination, which determination shall be made either on the motion of the department or on application of an employing unit, that an employing unit constitutes an employer as defined in section 23-613 or that services performed for or in connection with the business of […]