§ 34-8-273. Development and Administration of Program; Applicability and Time Period of Program
The Commissioner shall develop and administer a one-time unemployment tax amnesty program as provided in this article. The Commissioner shall, upon the voluntary return and remission of unemployment taxes and interest owed by any employer, waive all penalties that are assessed or subject to being assessed for outstanding liabilities for taxable periods ending or transactions […]
§ 34-8-274. Application for Amnesty; Conditions of Participation in Program; Installment Payments; Penalties or Criminal Action
The provisions of this article shall apply to any eligible employer who files an application for amnesty within the time prescribed by the Commissioner and does the following: Files such returns as may be required by the Commissioner for all years or tax reporting periods as stated on the application for which returns have not […]
§ 34-8-275. Amnesty Granted to Employers Meeting Requirements; Exceptions
Amnesty shall be granted for any employer who meets the requirements of Code Section 34-8-274 in accordance with the following: For unemployment taxes which are owed as a result of the nonreporting or underreporting of unemployment tax liabilities or the nonpayment of any accounts receivable owed by an eligible employer, the state shall waive criminal […]
§ 34-8-276. Interest on Installment Agreements
All installment agreements authorized under subsection (c) of Code Section 34-8-274 shall bear interest on the outstanding amount of unemployment tax due at the rate prescribed under Code Section 34-8-166. History. Code 1981, § 34-8-276 , enacted by Ga. L. 1994, p. 837, § 1.
§ 34-8-277. Administrative Regulations, Forms, and Instructions; Publicizing Program
The Commissioner shall promulgate administrative regulations as necessary, issue forms and instructions, and take all actions necessary to implement the provisions of this article. The Commissioner shall publicize the unemployment tax amnesty program in order to maximize the public awareness of and participation in the program. The Commissioner may, for the purpose of publicizing the […]
§ 34-8-278. Accounting Procedures; Disposition of Collections
For purposes of accounting for the unemployment contributions received pursuant to this chapter, the Commissioner shall maintain an accounting and reporting of funds collected under the amnesty program. All contributions or reimbursements in lieu of contributions collected shall be remitted to the Unemployment Compensation Fund created pursuant to Code Section 34-8-83. History. Code 1981, § […]
§ 34-8-251. Fees for Claiming Benefits Prohibited; Attorney’s Fees; Penalty
No individual claiming benefits shall be charged fees of any kind in any proceeding under this chapter by the Commissioner, the board of review, or representatives of the Commissioner or the board of review, or by any court or any officer thereof. Any individual claiming benefits in any proceeding before a court, the Commissioner, the […]
§ 34-8-279. Collection Fees
In addition to all other penalties provided under this chapter or any other law, the Commissioner may by regulation impose after the expiration of the unemployment tax amnesty period a cost of collection fee of 20 percent of any deficiency assessed for any taxable period ending or transactions occurring after December 31, 1994. This fee […]
§ 34-8-252. Assignment, Pledge, or Encumbrance of Right to Benefits Void; Benefits Exempt; Waiver of Exemption Void
Any assignment, pledge, or encumbrance of any right to benefits which are or may become due or payable under this chapter shall be void. Such rights to benefits shall be exempt from levy, execution, attachment, or any other remedy whatsoever provided for the collection of debt except child support obligations as described in Code Section […]
§ 34-8-280. Debt Collection Services
The Commissioner may, for the purpose of collecting any delinquent unemployment tax due from an employer, contract with any debt collection agency or attorney doing business within or outside this state for the collection of such delinquent unemployment tax, including penalties and interest and collections thereon. Without limiting any authority otherwise granted to the Commissioner […]