§ 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, […]
§ 23-729 – Change from the standard contribution rate
23-729. Change from the standard contribution rate If an employer’s account has been chargeable with benefits throughout the twelve consecutive calendar month period ending on June 30 of the preceding calendar year, the employer shall have a rate computed in accordance with section 23-730. If the employer’s account has not been chargeable with benefits for […]
§ 23-730 – Variation and adjustment of contribution rates
23-730. Variation and adjustment of contribution rates For calendar year 1985 and each calendar year thereafter, variations from the standard rate of contribution shall be determined in accordance with the following requirements: 1. If the total of all an employer’s contributions, paid on or before July 31 of the preceding calendar year with respect to […]
§ 23-731 – Classification of employers by benefit experience to determine contribution rates; rate when report unavailable
23-731. Classification of employers by benefit experience to determine contribution rates; rate when report unavailable The commission, for each calendar year, shall classify employers in accordance with their actual experience in the payment of contributions and with respect to benefits charged against their accounts, with a view to fixing such contribution rates as will reflect […]
§ 23-732 – Annual notice to employer of contribution rate; procedure for review and redetermination; quarterly notification; notification by electronic means
23-732. Annual notice to employer of contribution rate; procedure for review and redetermination; quarterly notification; notification by electronic means A. The department shall promptly notify each employer of the employer’s rate of contributions as determined for any calendar year. The determination shall become conclusive and binding on the employer unless, within fifteen days after the […]
§ 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 […]