History. Code 1981, § 34-8-157 , enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 1992, p. 6, § 34; Ga. L. 1994, p. 640, § 3; Ga. L. 1995, p. 373, § 3; Ga. L. 2008, p. 324, § 34/SB 455; Ga. L. 2014, p. 730, § 2/HB 714; Ga. L. 2015, p. 830, § 2/HB 117.
The 2015 amendment, effective May 6, 2015, rewrote subsections (a) and (b) and, in paragraph (c)(1), inserted “that” preceding “benefits”.
U.S. Code.
Section 3304 of the federal Internal Revenue Code, referred to in paragraph (c)(2), is codified as 26 U.S.C. § 3304 .
Law reviews.
For article on the 2014 amendment of this Code section, see 31 Ga. St. U.L. Rev. 137 (2014).
Structure Georgia Code
Title 34 - Labor and Industrial Relations
Chapter 8 - Employment Security
Article 5 - Contributions and Payments in Lieu of Contributions
§ 34-8-150. Payment of Contributions by Employers; Deferral of De Minimis Amounts
§ 34-8-151. Rate of Employer Contributions
§ 34-8-155. Benefit Experience; Variations From Standard Rate
§ 34-8-156. State-Wide Reserve Ratio; Reduction in Tax Rate
§ 34-8-157. Regular Benefits Paid to Be Charged Against Experience Rating Account
§ 34-8-158. Financing Benefits Paid Employees of Governmental Entities and Nonprofit Organizations
§ 34-8-159. Specific Provisions for Payments in Lieu of Contributions
§ 34-8-160. Surety Bond Required
§ 34-8-163. Terminating Liability to Fund
§ 34-8-164. Applications for Adjustment or Refund
§ 34-8-165. Tax and Wage Reports; Penalty for Failure to File; Fraudulent Reports
§ 34-8-166. Interest on Delinquent Contribution Payments; Waiver; Reports
§ 34-8-167. Collection of Delinquent Contribution Payments Generally
§ 34-8-171. Injunction Against Employing Individuals if Reports or Payments Due
§ 34-8-172. Surety Bond Required of Employee Leasing Company
§ 34-8-174. Payment of Contributions in Event of Legal Dissolution or Distribution
§ 34-8-176. Applicability of Collection, Penalty, and Sanction Provisions to Public Employers
§ 34-8-177. Procedure for Collecting Delinquent Contribution Payments From Public Employers