§1229. Collection by civil action
If any employer fails to make any payment of contributions, interest or penalties after notice of an assessment under section 1225, subsection 1, and after the assessment has become final as to law and fact, in addition to or alternatively to any other method of collection prescribed in this chapter, the amount due may be collected by civil action in the name of the commissioner and the employer shall pay the costs of those actions. Civil actions brought under this section to collect contributions and interest, or penalties due thereon, from an employer must be heard by the court at the earliest possible date and are 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 Maine Workers' Compensation Act of 1992. The foregoing remedies are in addition to all other existing remedies against the employer or the employer's successor. [RR 1993, c. 1, §70 (COR).]
SECTION HISTORY
PL 1975, c. 462, §9 (NEW). PL 1983, c. 351, §34 (AMD). RR 1993, c. 1, §70 (COR).
Structure Maine Revised Statutes
Chapter 13: UNEMPLOYMENT COMPENSATION
Subchapter 7: EMPLOYER'S CONTRIBUTIONS AND COVERAGE
26 §1221. Payments; rates; amounts
26 §1221-A. Employee leasing companies
26 §1221-B. Treatment of Indian tribes
26 §1222. Period, election and termination of coverage
26 §1223. Collection of contributions (REPEALED)
26 §1224. Exempt employers to report on accrued wages
26 §1225. Assessment of contributions, interest, penalties and filing fees
26 §1226. Appeal of determination or assessment
26 §1228. Liability of successor
26 §1229. Collection by civil action
26 §1230. Collection by warrant
26 §1231. Priorities under legal dissolutions or distributions