If the department has reason to believe that an employer is insolvent or if the collection of contributions accrued will be jeopardized by delaying collection, the department may make an immediate assessment and may proceed to enforce collection immediately. However, interest does not begin to accrue upon the contribution until the date when the contribution normally becomes delinquent.
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.