§ 34-8-270. Short Title
This article shall be known and may be cited as the “Unemployment Tax Amnesty Program.” History. Code 1981, § 34-8-270 , enacted by Ga. L. 1994, p. 837, § 1.
§ 34-8-271. Legislative Findings, Declarations, and Intent
The General Assembly finds and declares that a public purpose is served by the waiver of interest on unemployment tax, penalties, and criminal prosecution in return for the immediate reporting and payment of previously underreported, unreported, or unpaid unemployment contributions liabilities. The General Assembly further finds and declares that the benefits gained through this program […]
§ 34-8-272. Definitions
As used in this article, the term: “Accounts receivable” means an amount of unemployment contribution, tax, administrative assessment, reimbursement in lieu of contributions, penalty, or interest which has been recorded as due and entered in the account records or any ledger maintained in the department, or which an employer should reasonably expect to become due […]
§ 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, § […]
§ 34-8-279. 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 […]
§ 34-8-280. 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 […]