Delaware Code
Subchapter III. Employer’s Coverage and Assessments
§ 3347. Fractions of a cent.

Delaware Code

Title 19 - Labor

Chapter 33. UNEMPLOYMENT COMPENSATION

Subchapter III. Employer’s Coverage and Assessments

§ 3341. Period of employer's coverage.

§ 3342. Termination of employer's coverage.

§ 3343. Election of employer to be covered by this chapter.

§ 3344. Determination of liability of employer for assessments; administrative and judicial review; time limits.

§ 3345. Payment of employer's assessments.

§ 3346. Deductibility of employer's assessments from employee's wages.

§ 3347. Fractions of a cent.

§ 3348. Average employer assessment rate; average industry assessment rate; average construction industry assessment rate; new employer rate; standard rate of assessment.

§ 3349. General limitations on reduction of new employer rate.

§ 3350. Variations from new employer rate.

§ 3351. Assessment rates after termination of employer's military service.

§ 3352. Joint accounts of employers.

§ 3353. Transfers of experience and assignment of rates.

§ 3354. Notice of determination of rate of assessments; administrative and judicial review; time limits.

§ 3355. Notice to employers of benefits paid and status of accounts; employer applications for review and redetermination of benefit wages charged to their experience merit rating accounts (relief from charges).

§ 3356. Effect of amendment of Federal Unemployment Tax Act.

§ 3357. Interest on past-due assessments and reimbursement payments in lieu of assessments.

§ 3358. Civil actions for collection of assessments and interest.

§ 3359. Assessment of employer's liability upon neglect or refusal to make assessment report; protest and hearing.

§ 3360. Assessments, penalties and interest as debt to Fund; reduction to judgment; other means of collection.

§ 3361. Special procedure to obtain judgment; notice and lien of judgment; judicial review.

§ 3362. Acquisition of business or assets of another employing unit; liability for debt of predecessor.

§ 3363. Priority of claim for employer's assessments upon insolvency or other distribution of employer's assets.

§ 3364. Compromise of claims.

§ 3365. Adjustments and refunds.

§ 3366. Order of crediting payments on account.

§ 3367. Jeopardy assessments.

§ 3368. Execution of judgments.

§ 3369. Professional and occupational licenses; denial or suspension.