§ 28-43-1. Definitions. The following words and phrases as used in this chapter have the following meanings, unless the context clearly requires otherwise: (1) “Balancing account” means a book account to be established within the employment security fund, the initial balance of which shall be established by the director as of September 30, 1979, by […]
§ 28-43-10. Application of predecessor’s payroll record to successor employer. (a)(1)(i) Whenever any employing unit in any manner succeeds to, or has succeeded to, or acquires, or has acquired, the organization, trade, separate establishment (provided separate payroll reports have been filed with the director for the separate establishment), or business, or substantially all the assets […]
§ 28-43-11. [Repealed.]
§ 28-43-12. Adjustments — Refund of overpayments. (a) If an employer makes application for refund or credit of any amount paid as contributions or interest under this title and the director determines that the amount or any portion of it was erroneously collected, the director shall, in his or her discretion, either allow a credit […]
§ 28-43-13. Appeals to the board of review. In the event that any application for refund or credit is denied, the director shall notify the applicant in writing of that decision. Unless the applicant, within fifteen (15) days after the notice of denial has been mailed to the applicant’s last known address, files an appeal […]
§ 28-43-14. Appeals to the board of review on other matters. Any employer or person aggrieved by any decision of fact or law by the director with reference to its or his or her status as an employer or as to whether services performed for it or him or her constitutes employment, or as to […]
§ 28-43-15. Interest on delinquent payments. Employers who or that fail to make payment of contributions as required by chapters 42 — 44 of this title or by the regulations adopted as prescribed shall be liable to the employment security interest fund for interest on the outstanding balance of those delinquent payments at the rate […]
§ 28-43-16. Priority of contributions in bankruptcy or judicial distribution of assets. 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, contribution payments then or subsequently due […]
§ 28-43-17. Determination of contributions without report by employer. If an employer for any reporting period fails to make any report used for the purpose of determining the amount of contributions payable under chapters 42 — 44 of this title at the time and in the manner required by the regulations adopted as prescribed or […]
§ 28-43-18. Civil action to recover contributions. If any employer fails to make any payment of contributions or interest on them at the time and in the manner required by the regulations adopted as prescribed, the amount of contributions due shall be collected by civil action. All civil actions shall be instituted in the name […]
§ 28-43-19. Representation of director in civil actions. In any civil action brought to enforce the provisions of chapters 42 — 44 of this title, the director may be represented by any qualified attorney whom the director has designated and employed for this purpose, or at the director’s request, by the attorney general. History of […]
§ 28-43-2. Balancing account — Credits and charges. Subsequent to the establishment of the balancing account as set forth in § 28-43-1(1), the credits and charges to that account shall be determined by the director as follows: (1) Credits to the balancing account: (i) All interest earnings received by the fund; (ii) All transfers to […]
§ 28-43-20. Contributions as debt to state — Lien on real estate. (a) The amount of any contributions, interest, and penalties imposed upon any employer under the provisions of this chapter shall be a debt due from that employer to the state; shall be recoverable at law in the same manner as other debts; and […]
§ 28-43-21. Notice of transfer of business — Contributions due immediately. The sale or transfer by any employer other than receivers, assignees under a voluntary assignment for the benefit of creditors, trustees in bankruptcy, or public officers acting under judicial process, of the major part in value of the assets of that employer otherwise than […]
§ 28-43-22. Collection powers — Surety bond to pay. (a) The director shall have for the collection of contributions imposed by this chapter all powers as are prescribed for collection of contributions in this title. The director may require any employer subject to the taxes imposed by this chapter to file with the director a […]
§ 28-43-23. [Repealed.] History of Section.P.L. 1936, ch. 2333, § 4; P.L. 1937, ch. 2556, § 1; G.L. 1938, ch. 284, § 4; P.L. 1947, ch. 1923, art. 2, § 9; P.L. 1949, ch. 2175, § 1; P.L. 1949, ch. 2275, § 1; impl. am. P.L. 1953, ch. 3206, § 1; G.L. 1956, § 28-42-23; […]
§ 28-43-24. Contributions payable by governmental entities. (a) In lieu of contributions required by employers under chapters 42 — 44 of this title, a governmental entity as defined in § 28-42-3 may elect to pay to the director for the employment security fund an amount equal to the amount of regular benefits and of one-half […]
§ 28-43-25 — 28-43-27. [Repealed.]
§ 28-43-28. Waiver of contributions and interest under one dollar. If the total amount due to the department of labor and training from an employer in contributions and/or interest for any period is less than one dollar ($1.00), that amount shall not be assessed. History of Section.G.L. 1956, § 28-43-28; P.L. 1958, ch. 182, § […]
§ 28-43-29. Liability for contributions and election of reimbursement. (a) Any nonprofit organization or governmental entity that is or becomes subject to chapters 42 — 44 of this title on or after January 1, 1978, shall pay contributions under the provisions of chapters 42 — 44 of this title, unless it elects, in accordance with […]
