Georgia Code
Article 5 - Contributions and Payments in Lieu of Contributions
§ 34-8-174. Payment of Contributions in Event of Legal Dissolution or Distribution

In the event of any distribution of an employer’s assets pursuant to an order of any court under the laws of this state, in proceedings relating to the administration of the estate of a decedent, receivership, assignment for benefit of creditors, adjudicated insolvency, composition, dissolution, reorganization, or similar proceedings, contributions then or thereafter due, together with interest, penalties, and cost thereon, shall be paid in full in accordance with laws of this state governing the order of payment of tax liens and tax priorities. In the event of any employer’s adjudication in bankruptcy or judicially confirmed extension proposal, contributions then or thereafter due, together with interest, penalties, and costs thereon, shall be required to be paid in accordance with the laws governing the lien and priority of taxes due this state.
History. Code 1981, § 34-8-174 , enacted by Ga. L. 1991, p. 139, § 1.

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