Georgia Code
Article 5 - Contributions and Payments in Lieu of Contributions
§ 34-8-158. Financing Benefits Paid Employees of Governmental Entities and Nonprofit Organizations

History. Code 1981, § 34-8-158 , enacted by Ga. L. 1991, p. 139, § 1.
U.S. Code.
Sections 501(c)(3) and 501(a) of the Internal Revenue Code, referred to in subsection (a), are codified as 26 U.S.C. §§ 501(c)(3) and 501(a), respectively.
Law reviews.
For survey article on recent developments in Georgia administrative law, see 34 Mercer L. Rev. 393 (1982).

Structure Georgia Code

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

§ 34-8-152. Standard Rate

§ 34-8-153. Liability of Succeeding Employer; Computation of Rate of Contributions; Transfers Between Employers With Substantially Common Ownership, Management, or Control; Transfers Made for the Purpose of Obtaining a Lower Rate of Contribution; Pen...

§ 34-8-154. Separate Accounts

§ 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

§ 34-8-159.1. [Effective Until December 31, 2026] Installment Payments by Nonprofit Organizations for Finance Unemployment Benefits

§ 34-8-160. Surety Bond Required

§ 34-8-161. Group Accounts

§ 34-8-162. Establishment, Administration, and Contents of Cash Deposit Escrow Fund; Deposit in and Withdrawals From Fund

§ 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

§ 34-8-168. Authorized Collection Procedures; Application of Moneys Obtained; Procedure to Contest Execution; Attorney General to Represent Commissioner; Commissioner’s Rights, Authority, and Prerogatives

§ 34-8-169. Commissioner’s Authority to Contract With Outside Entities to Provide Debt Collection Services

§ 34-8-170. Commissioner Authorized to Estimate Contributions Due; Notice of Assessment; Jeopardy Assessment

§ 34-8-171. Injunction Against Employing Individuals if Reports or Payments Due

§ 34-8-172. Surety Bond Required of Employee Leasing Company

§ 34-8-173. Release or Subordination of Property Subject to Lien; Authority to Settle and Compromise Payment of Contributions; Annual Reports

§ 34-8-174. Payment of Contributions in Event of Legal Dissolution or Distribution

§ 34-8-175. Payment of Contributions When Employing Unit Sells or Transfers Business or Stock of Goods

§ 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

§ 34-8-178. Voluntary Contributions by Employers