US Lawyer Database

26 §1263. Commission (REPEALED)

§1263. Commission (REPEALED) SECTION HISTORY PL 1975, c. 602, §1 (NEW). PL 1981, c. 168, §18 (AMD). PL 1985, c. 295, §40 (AMD). PL 1985, c. 497, §20 (RP). PL 1987, c. 402, §A158 (RP).

26 §1225. Assessment of contributions, interest, penalties and filing fees

§1225. Assessment of contributions, interest, penalties and filing fees 1.  Assessment procedure.  If any employer files reports for the purpose of determining the amount of contribution due, but fails to pay any part of the contribution, interest or penalties due thereon as prescribed by the commissioner, or fails to file the reports when due, or […]

26 §1226. Appeal of determination or assessment

§1226. Appeal of determination or assessment 1.  Appeal to the commission.    A. An employer may appeal determinations by the commissioner or the commissioner’s designated representatives made under sections 1082, subsection 14, 1221, 1222, 1225 and 1228, or an assessment made under section 1225, to the Division of Administrative Hearings by filing an appeal, in […]

26 §1227. Liens

§1227. Liens 1.  Form and effect.  Upon the failure of an employer to pay the amount assessed pursuant to section 1225, the commissioner may file in the registry of deeds of any county a certificate under his official seal, stating the name of the employer; his address; the amount of the contributions and interest or […]

26 §1228. Liability of successor

§1228. Liability of successor Any individual or organization, including the types of organizations described in section 1043, subsection 10, whether or not an employing unit, which acquires the organization, trade or business or a substantial part of the assets thereof from an employer, shall be liable, in an amount not to exceed the reasonable value […]