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 […]
26 §1229. Collection by civil action
§1229. Collection by civil action If any employer fails to make any payment of contributions, interest or penalties after notice of an assessment under section 1225, subsection 1, and after the assessment has become final as to law and fact, in addition to or alternatively to any other method of collection prescribed in this chapter, […]
26 §1230. Collection by warrant
§1230. Collection by warrant 1. Request for warrant. If any contribution required to be paid and any interest or penalty or both payable to the commissioner under this chapter is not paid when due and has become final as to law and fact under section 1226, the commissioner may, within 3 years thereafter, notify the […]
26 §1231. Priorities under legal dissolutions or distributions
§1231. Priorities under legal dissolutions or distributions In the event of any distribution of an employer’s assets pursuant to an order of any court under the laws of this State, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition or similar proceeding, contributions then or thereafter due shall be paid in full prior […]
26 §1232. Licenses
§1232. Licenses 1. Information provided to commissioner. At the request of the commissioner, every department, board, commission, division, authority, district or other agency of the State issuing or renewing a license or other certificate of authority to conduct a profession, trade or business shall provide to the commissioner, in such form as the commissioner may […]
26 §1233. Collection by levy on 3rd parties
§1233. Collection by levy on 3rd parties 1. Notice of levy. If an employer fails to pay any part of the contribution, interest or penalties due under this chapter, the Director of Unemployment Compensation may notify by mail a 3rd party who has possession or control of property in which the delinquent employer may have […]
26 §1241. Special assessment
§1241. Special assessment 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Advance” means a loan made from the Federal Unemployment Trust Fund to the state’s Unemployment Compensation Fund on which interest will be due and payable if the loan is not repaid […]
26 §1221. Payments; rates; amounts
§1221. Payments; rates; amounts 1. Payment. A. Contributions accrue and become payable by each employer subject to this chapter, other than those liable for payments in lieu of contributions, for each calendar year in which the employer is subject to this chapter, with respect to wages for employment, as defined in section 1043, subsection […]