(a) The department may issue a notice and order to withhold and deliver property of any kind to a person or a political subdivision or department of the state when (1) the department has reason to believe that the person, political subdivision, or department possesses property which is due, owing, or the property of another person; and (2) notice and order of assessment has been served, at least 30 days before the issuance of the notice and order to withhold and deliver.
(b) A peace officer or an authorized representative of the department may serve the notice to withhold and deliver. The person, political subdivision, or department upon whom service is made shall answer the notice within 10 days.
(c) If the person, political subdivision, or department possesses property, credits, or money subject to the claim of the department, it shall deliver the property to the department immediately upon demand. The department shall hold the property in trust for application on the indebtedness involved or for return, without interest, in accordance with final determination of liability or nonliability, or, in the alternative, there shall be furnished a sufficient bond satisfactory to the department conditioned upon final determination of liability.
(d) If a person fails to answer the order to withhold and deliver within the time prescribed, the superior court in the judicial district in which the order is served may enter a judgment by default against the person for the full amount claimed by the department in the notice to withhold and deliver, together with costs.
Structure Alaska Statutes
Title 23. Labor and Workers' Compensation
Chapter 20. Alaska Employment Security Act
Sec. 23.20.165. Payment of contributions.
Sec. 23.20.170. Rate of contributions.
Sec. 23.20.175. Base of contributions.
Sec. 23.20.180. Records and analysis of experience with unemployment risk.
Sec. 23.20.185. Interest on past due contributions.
Sec. 23.20.190. Penalty for failure to file reports.
Sec. 23.20.195. Penalty for nonpayment of contribution.
Sec. 23.20.205. Notice of assessment, distraint, seizure, and sale.
Sec. 23.20.210. Inventory and sale.
Sec. 23.20.215. Notice and order to withhold and deliver.
Sec. 23.20.225. Adjustments and refunds.
Sec. 23.20.230. Arbitrary reports.
Sec. 23.20.235. Jeopardy assessment.
Sec. 23.20.240. Collection of delinquent contributions.
Sec. 23.20.242. Appeals by officer, manager, member, or employee.
Sec. 23.20.245. Remedies cumulative.
Sec. 23.20.247. Employer's security for delinquent contributions.
Sec. 23.20.248. Injunctive relief.
Sec. 23.20.250. Lien upon distribution or assignment of assets.
Sec. 23.20.255. Compromise of contributions.
Sec. 23.20.260. Liability of successor employer.
Sec. 23.20.265. Liability of contractor and principal for contributions.
Sec. 23.20.270. Limitation of actions and uncollectible accounts.
Sec. 23.20.275. Service of process.
Sec. 23.20.276. Financing benefits paid to employees of nonprofit organizations; election.
Sec. 23.20.279. Prohibition on relief of certain charges to an employer's account.