Hawaii Revised Statutes
383. Hawaii Employment Security Law
383-71 Collection of delinquent contributions.

§383-71 Collection of delinquent contributions. (a) Civil action. If any employer is in default in the payment of any contributions required to be paid by the employer pursuant to this chapter, the director of labor and industrial relations may, when the amount of the contributions with respect to which the employer is delinquent is determined, either by the report of the employer or by the assessment by the department of labor and industrial relations, proceed to collect payment of the same by action in assumpsit, in the director's own name, on behalf of the State, for the amount of the contributions, costs, penalties, and interest. In such actions the several district courts shall have concurrent jurisdiction with the circuit courts, irrespective of the amount claimed. Actions brought under this section shall be heard by the court at the earliest possible date and shall be entitled to preference upon the calendar of the court over all other civil actions except petitions for judicial review under this chapter and cases arising under the workers' compensation law.
No proceedings in court for the collection of delinquent contributions shall be begun after the expiration of four years from the last day of the month following the last month of the quarter for which the contributions are due; provided that in the case of a false or fraudulent return or the wilful failure to file a return with intent to evade the payment of contributions, a proceeding in court for the collection of the contributions may be begun at any time.
(b) Distraint. If the amount of contributions or interest assessed is not paid when due the director may collect payment of same by distress upon so much of the delinquent employer's goods, chattels, moneys, or intangibles represented by negotiable evidences of indebtedness, as the director may deem sufficient to satisfy the payment of contributions due, penalties, and interest if any, and the costs and expenses of distress. In the case of moneys, distress shall be effected by seizure, and in other cases distress shall be effected by seizure and sale of the property. The director shall take possession and keep the distrained property until the sale. After taking possession, the director shall sell the delinquent employer's interest in the property at public auction after first giving fifteen days' public notice of the time and place of the sale in the county where the sale is to be held, and by posting notice in at least three public places in the county where the sale is to be held. The director may require the assistance of any sheriff or authorized police officer of any county to aid in the seizure and sale of the distrained personal property. The director may further retain the services of any person competent and qualified to aid the sale of the distrained personal property, provided that the consent of the delinquent employer is obtained. Any sheriff or the person so retained by the director shall be paid a fair and reasonable fee but in no case shall the fee exceed ten per cent of the gross proceeds of the sale. Any person other than a sheriff so retained by the director to assist the director may be required to furnish a bond in an amount to be determined by the director. The fees and the cost of the bond shall constitute a part of the costs and expenses of the distress.
The sale shall take place within twenty days after seizure; provided that by public announcement at the sale, or at the time and place previously set for the sale, it may be extended for one week. Any further extension of the sale shall be with the consent of the delinquent employer. The sale, in any event shall be completed within forty-five days after seizure of the property. Sufficient property shall be sold to pay all contributions, penalties, interest, costs, and expenses. On payment of the price bid for any property sold, the delivery thereof with a bill of sale from the director shall vest the title of the property in the purchaser. No charge shall be made for the bill of sale. All surplus received upon any sale after the payment of the contributions, penalties, interest, costs, and expenses, shall be returned to the owner of the property sold, and until claimed shall be deposited in the director's office subject to the order of the owner. Any unsold portion of the property seized may be left at the place of sale at the risk of the owner. If the owner of the property seized desires to retain or regain possession thereof, the owner may give a sufficient bond and surety to produce the property at the time and place of sale or pay all contributions, penalties, interest, costs, and expenses.
(c) Liens, foreclosure. The claim of the department for any contributions, including penalties and interest thereon, not paid when due, shall be a lien upon property as provided by section 231-33, and the powers conferred on the director of taxation by that section apply to these contributions, the same as other state taxes. However, as to the powers conferred on the director of taxation by section 231-33(h), such powers are, as to these contributions, conferred on the director of labor and industrial relations, and the lien may be foreclosed in a court proceeding or by distraint under this section. [L 1939, c 219, §7(e); am L 1941, c 304, §1, pt of subs 22 and subs 23; RL 1945, pt of § §4257, 4258; am L 1949, c 77, §1; am L 1953, c 23, §1(6); RL 1955, §93-70; am L 1957, c 115, §1(d) and c 185, § §2, 3; am L Sp 1959 2d, c 1, § §16, 27; HRS §383-71; am L 1975, c 41, §1; gen ch 1985; am L 1989, c 211, §10; am L 1990, c 281, §11; am L 1998, c 2, §94]
Rules of Court
Assignment of cases in circuit court, see HRCP rule 40.

Structure Hawaii Revised Statutes

Hawaii Revised Statutes

Title 21. Labor and Industrial Relations

383. Hawaii Employment Security Law

383-1 Definitions, generally.

383-2 Definition of employment.

383-3 Place of performance.

383-4 Election of employing unit.

383-5 Service localized where.

383-6 Master and servant relationship, not required when.

383-7 Excluded service.

383-7.5 Part-time work; benefits available.

383-7.6 Separation for compelling family reason.

383-8 Included and excluded service.

383-9 Agricultural labor.

383-10 Definition of wages.

383-11 Excluded payments.

383-12 Requirement to post work availability online.

383-21 Payment of benefits.

383-22 Weekly benefit amount; computation, minimum and maximum.

383-23 Weekly benefit for unemployment.

383-23.5 Retirement payments.

383-24 Maximum potential benefits.

383-25 to 383-28 REPEALED.

383-29 Eligibility for benefits.

383-29.5 Benefits during training.

383-29.6 Partial unemployment; eligibility.

383-29.7 Partial unemployment; claim filing requirements, determinations.

383-29.8 Partial unemployment; waivers.

383-29.9 Partial unemployment; reporting requirements.

383-30 Disqualification for benefits.

383-30.5 Good cause for separation from part-time employment.

383-31 Posting of information.

383-32 Filing of claim.

383-33 Determinations, in general.

383-34 Reconsideration of determination.

383-35 Appeal pending when redetermination issued.

383-36 Notice of determinations.

383-37 Appeal tribunal.

383-38 Appeals, filing, and hearing.

383-39 Procedure.

383-40 Conclusiveness of determinations and decisions.

383-41 Judicial review.

383-42 Representation.

383-43 Payment of benefits.

383-44 Recovery of benefits paid.

383-45 Governing provisions.

383-61 Payment of contributions; wages not included.

383-61.5 Special assessments on employers to pay interest on loans from Secretary of Labor.

383-62 Rate of contributions; financing benefits paid to government employees and employees of nonprofit organizations.

383-62.5 Treatment of Indian tribes.

383-63 Definitions for experience rating provisions.

383-64 Credits for contributions; destruction of employer accounts and records.

383-65 Charges and noncharges for benefits.

383-66 Contribution rates, how determined.

383-67 Reserve ratio.

383-68 Contribution rate schedules; fund solvency rate schedule; rates based on experience.

383-69 Procedure for rate determination.

383-70 Contributions; levy; returns; assessments.

383-71 Collection of delinquent contributions.

383-72 Priorities under legal dissolutions or distributions.

383-73 Penalty for delinquency; remission

383-74 Appeal; correction of assessment or contributions.

383-75 Compromise.

383-76 Refunds and adjustments.

383-77 Employers' coverage, election.

383-78 REPEALED.

383-79 Combining services performed for predecessor and successor employing units.

383-80 Income tax refund offsets.

383-91 Duties and powers of department, director.

383-92 Rules and regulations.

383-92.5 Worker profiling.

383-93 Investigation of unemployment hazard.

383-94 Records and reports.

383-95 Disclosure of information.

383-96 Service.

383-97 Change of rates.

383-98 Referee.

383-99 Oaths and subpoenas.

383-100 Protection against self-incrimination.

383-101 Relation to chapter 371.

383-102 Preservation and destruction of records.

383-103 Representation in civil and criminal actions.

383-104 State employment service.

383-105 Federal-state cooperation.

383-106 What reciprocal arrangements authorized.

383-107 Reimbursement payments deemed benefits, when.

383-108 Cooperation with states, etc.

383-109 Cooperation with foreign governments.

383-110 Personnel security program; criminal history record checks.

383-121 Unemployment compensation trust fund; establishment and control.

383-121.5 Renumbered as §383-127.

383-122 Accounts and deposit.

383-123 Withdrawals; administrative use.

383-124 Relation to unemployment trust fund.

383-125 Financing employment security administration.

383-126 Reimbursement of fund.

383-126.5 Evaluation of fund balance adequacy.

383-127 Special unemployment insurance administration fund.

383-128 Employment and training fund established.

383-129 Employment and training assessment.

383-141 Falsely obtaining benefits, etc.

383-142 Employing units.

383-143 General penalty.

383-144 Unlawful disclosures.

383-161 Waiver of rights void.

383-162 Limitation of fees.

383-163 No assignment of benefits; waiver.

383-163.5 Child support intercept of unemployment benefits.

383-163.6 Voluntary deduction and withholding of federal and state income taxes. (a) An individual filing a new claim for unemployment compensation shall, at the time of filing the claim, be advised that: (1) Unemployment compensation is subject to f...

383-163.7 Deduction and withholding of uncollected food stamp overissuances.

383-164 Nonliability of State.

383-165 Saving clause, amendment, or repeal.

383-166 Conformity with federal law.

383-167 Amendment or repeal of federal law, effect of; nonconformity, effect of.

383-168 Definitions.

383-169 Effect of state law provisions relating to regular benefits on claims for, and the payment of, extended benefits.

383-170 Eligibility requirements for extended benefits.

383-170.5 Ineligibility for extended benefits when paid under an interstate claim in a state where extended benefit period is not in effect.

383-171 Weekly extended benefit amount.

383-172 Total extended benefit amount.

383-173 Beginning and termination of extended benefit period.

383-174 Computations.

383-176 Limitation of extended benefits by trade readjustment allowance.