§ 28-40-16. Collection powers.
(a) The director shall have, for the collection of the contributions imposed by this chapter, all powers as are prescribed for collection of contributions in this title. The director may require any person subject to the taxes imposed by this chapter to file with him or her a bond, issued by a surety company authorized to transact business in this state, in such an amount as the director may fix, to secure the payment of the contributions, penalties, and interest due or that may become due from that employer.
(b)(1) The director may require the employer to deposit with the general treasurer a bond by way of cash or other security satisfactory to the director in an amount to be determined by the director, but not greater than an amount equal to double the amount of the estimated tax that would normally be due from the employer each month under this chapter, but in no case shall the deposit be less than one hundred dollars ($100).
(2) Where an employer who has deposited a bond with the general treasurer under subsection (b)(1) of this section has failed to collect or remit contributions in accordance with this chapter, the director may, upon giving written notice to the employer by registered mail or personal service, apply the bond in whole or in part to the amount that should have been collected, remitted, or paid by the employer.
History of Section.P.L. 1942, ch. 1200, § 11; P.L. 1956, ch. 3664, § 1; G.L. 1956, § 28-40-16; P.L. 1958, ch. 191, § 1; P.L. 1985, ch. 281, § 3.
Structure Rhode Island General Laws
Title 28 - Labor and Labor Relations
Chapter 28-40 - Temporary Disability Insurance — Contributions
Section 28-40-1. - Amount of employee contributions — Wages on which based.
Section 28-40-2. - Exemption of employee dependent on spiritual healing.
Section 28-40-2.1. - Exemption of minors fourteen (14) and fifteen (15) years of age.
Section 28-40-2.2. - Exemption of certain persons with disabilities.
Section 28-40-3. - Withholding and disposition of contributions.
Section 28-40-3.1. - Contributions held in trust for state.
Section 28-40-3.2. - Notice to segregate trust funds.
Section 28-40-3.3. - Penalty for misappropriation.
Section 28-40-3.4. - Setoff for delinquent contributions.
Section 28-40-4. - Employer’s liability for contributions not withheld.
Section 28-40-5. - Adjustment of erroneous deductions or payments.
Section 28-40-6. - Overpayments.
Section 28-40-6.1. - Refunds to persons with disabilities.
Section 28-40-6.2. - Setoff for delinquent income taxes.
Section 28-40-7. - Appeals to board of review.
Section 28-40-8. - Date from which employees become subject to provisions.
Section 28-40-9. - Interest on delinquent payments.
Section 28-40-10. - Priority of contributions in insolvency or bankruptcy.
Section 28-40-11. - Determination of unreported contributions due.
Section 28-40-12. - Civil action to recover contributions.
Section 28-40-13. - Representation of director in civil actions.
Section 28-40-14. - Contributions as debt to state — Lien on real estate.
Section 28-40-15. - Notice of transfer of business — Contributions due immediately.
Section 28-40-16. - Collection powers.
Section 28-40-17. - [Repealed.]
Section 28-40-18. - Waiver of contributions and interest under one dollar.