§ 3366. Order of crediting payments on account.
§ 3366. Order of crediting payments on account. Any payment on account by an employer on assessments, interest and penalties due shall be credited against the oldest outstanding indebtedness, in the following order: First, penalties; second, interest; third, assessments. 19 Del. C. 1953, § 3366; 50 Del. Laws, c. 115, § 12; 53 Del. Laws, […]
§ 3367. Jeopardy assessments.
§ 3367. Jeopardy assessments. If the Secretary of Labor of the State has reason to believe that the collection of any assessments imposed under this title will be jeopardized in any case in which an employer is delinquent in payment of assessments due under this title or has discontinued or is about to discontinue business […]
§ 3368. Execution of judgments.
§ 3368. Execution of judgments. (a) In general. — If an employer liable to pay any assessment, interest, or penalty under this title neglects or refuses to pay the amount after a judgment has been obtained under § 3361 of this title, or otherwise, the Department may execute on the judgment. (b) Warrants for levy […]
§ 3369. Professional and occupational licenses; denial or suspension.
§ 3369. Professional and occupational licenses; denial or suspension. (a) Definitions. — As used in this section: (1) “Debt” means any amount owed for overpayment of benefits, including any interest and penalties, and for unemployment compensation tax assessments, including any interest and penalties, payable under this title that exceeds, in aggregate, $1,000 and that has […]
§ 3359. Assessment of employer’s liability upon neglect or refusal to make assessment report; protest and hearing.
§ 3359. Assessment of employer’s liability upon neglect or refusal to make assessment report; protest and hearing. If any employing unit neglects or refuses to make any assessment report required by the rules and regulations of the Department for a period of 30 days after the date on which the assessment report should have been […]
§ 3360. Assessments, penalties and interest as debt to Fund; reduction to judgment; other means of collection.
§ 3360. Assessments, penalties and interest as debt to Fund; reduction to judgment; other means of collection. (a) The assessments, penalties and interest due from the employer under this chapter, from the time they become due, shall be a debt of the employer to the Unemployment Compensation Fund and may be reduced to judgment in […]
§ 3361. Special procedure to obtain judgment; notice and lien of judgment; judicial review.
§ 3361. Special procedure to obtain judgment; notice and lien of judgment; judicial review. (a) As an additional or alternative remedy the Department may issue, under its seal and the hand of the Secretary of Labor of the State, to the prothonotary of the Superior Court in and for any county of this State a […]
§ 3346. Deductibility of employer’s assessments from employee’s wages.
§ 3346. Deductibility of employer’s assessments from employee’s wages. Assessments payable by the employer under this chapter shall not be deducted by the employer, in whole or in part, from the wages of individuals in such employer’s employ. 41 Del. Laws, c. 258, § 7; 43 Del. Laws, c. 282, § 2; 19 Del. C. […]
§ 3362. Acquisition of business or assets of another employing unit; liability for debt of predecessor.
§ 3362. Acquisition of business or assets of another employing unit; liability for debt of predecessor. Whenever any employing unit acquires the organization, trade or business or substantially all the assets thereof of another employing unit which was an employer subject to this chapter, the acquiring employing unit shall give to the Department written notice […]
§ 3347. Fractions of a cent.
§ 3347. Fractions of a cent. In the payment of any assessments, a fractional part of a cent shall be disregarded unless it amounts to 1/2 cent or more, in which case it shall be increased to 1 cent. 41 Del. Laws, c. 258, § 7; 43 Del. Laws, c. 282, § 2; 19 Del. […]