Georgia Code
Article 5 - Contributions and Payments in Lieu of Contributions
§ 34-8-177. Procedure for Collecting Delinquent Contribution Payments From Public Employers

Should any department or political subdivision of the state, any instrumentality of a political subdivision of the state, or any instrumentality of one or more of the foregoing become more than 120 days delinquent in contributions or payments in lieu of contributions due to the Unemployment Compensation Fund, the Department of Labor shall certify to the Office of the State Treasurer the amount due. The Office of the State Treasurer shall transfer the amount due to the Department of Labor from funds it has available for distribution to the respective department or political subdivision of the state, instrumentality of a political subdivision of the state, or instrumentality of one or more of the foregoing. The certification shall be signed by the Commissioner and shall be conclusive proof of the delinquency. The Commissioner shall mail a copy of the certification to the delinquent public employer on the date of transmittal to the Department of Administrative Services. Should the public employer wish to appeal the Commissioner’s decision, it shall so notify the Commissioner within 15 days from the date the certification is mailed to the public employer. The Commissioner shall, upon receipt of the notice, request the Attorney General to appoint an independent attorney as an administrative hearing officer to hear all issues involved and render a decision. Should the public employer or the Commissioner contest the administrative hearing officer’s decision, an appeal may be filed, within 30 days after the decision of the administrative hearing officer has been mailed, in the superior court of the county in which the decision was rendered. The Attorney General shall represent the Commissioner in any such matters appealed.
History. Code 1981, § 34-8-177 , enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 1993, p. 1402, § 18; Ga. L. 2010, p. 863, § 2/SB 296.
Cross references.
Procedure in contested cases generally, § 50-13-13 .

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