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Section 41-31-5. Definitions. - As used in this chapter: (1) "Benefit ratio" means: (a)...
Section 41-31-10. General rate of contribution. - Each employer shall pay contributions equal to the tax rate...
Section 41-31-20. Employers' accounts. - (A) The department shall maintain a separate account for each...
Section 41-31-30. Classification of employers. - The department annually shall classify employers in accordance with their...
Section 41-31-40. Base rate computation periods. - Each employer's base rate for the twelve months commencing January...
Section 41-31-45. Debt status estimates; promulgation of regulations. - (A) For the purposes of this section: (1) "Average high...
Section 41-31-50. Determination of tax rates. - Each employer eligible for a rate computation shall have his...
Section 41-31-52. Benefits for seasonal workers. - Effective with claims filed on or after January 1, 2012:...
Section 41-31-55. Additional surcharges when fund insolvent; rates; deposit in special account. - (A) In any calendar year in which the State Unemployment...
Section 41-31-60. Tax rate when delinquent report received; no reduction in tax rate class permitted when execution for unpaid tax is outstanding. - (A) If on the computation date upon which an employer's...
Section 41-31-70. Account shall not be terminated on account of suspension of business for service in armed forces. - If the department finds that an employer ceased to render...
Section 41-31-80. Omitted by 2010 Act No. 234, Section 1, eff January 1, 2011. - Editor's Note Former Section 41-31-80 was entitled "Statewide reserve ratio;...
Section 41-31-90. Effect of change of corporate name. - In the event of a change of name by a...
Section 41-31-100. Successor by purchase, merger of entire business as employer; notice. - Any person or other legal entity who acquires by purchase,...
Section 41-31-110. Computation of base rates applicable to successors. - (A) Whenever any person or other legal entity has in...
Section 41-31-120. Successor by merger, purchase of part of established business. - In the event that any person acquires by purchase, merger,...
Section 41-31-125. Assignment of employment benefit record upon acquisition or reorganization of existing employment unit. - (A) Notwithstanding the provisions of Sections 41-31-100 and 41-31-120, an...
Section 41-31-130. Refunds not authorized; adjustments made by deductions from future payments. - Nothing in Sections 41-31-110 and 41-31-120 shall be construed to...
Section 41-31-140. Transfer of experience rating account. - (A) For the purposes of this section and for tax...
Section 41-31-150. Treatment of fractions of a cent. - In the payment of any contributions or any departmental administrative...
Section 41-31-160. Contribution reports shall not be required more frequently than quarterly. - The department shall not require contribution and wage reports more...
Section 41-31-170. Report to employer on status of account; protests. - The department annually shall report to any employer the status...
Section 41-31-310. Time contributions accrue and become payable; contributions shall not be deducted from wages; limitation on collection actions. - Contributions shall accrue and become payable by each employer for...
Section 41-31-320. Examination of reports and computation of contribution; notice of excess due. - As soon as practicable after a contribution report is filed,...
Section 41-31-330. Imposition of penalty. - (A)(1) If the department finds that an additional contribution is...
Section 41-31-340. Department to give notice of improper reports; determination of contribution when employer fails to file proper report. - The department must give notice to an employing unit that...
Section 41-31-350. Penalty for failure to file report. - An employer that fails to file a report concerning wages...
Section 41-31-360. Adjustments and refunds. - (A) If, not later than four years after the date...
Section 41-31-370. Interest on unpaid contributions. - (A) Contributions unpaid on the date on which they are...
Section 41-31-380. Lien for contributions, interest, penalties, and costs. - The contributions, interest, penalties, departmental administrative contingency assessments, and costs...
Section 41-31-390. Issuance of warrant of execution for collection. - (A) If an employer defaults in any payment of contributions,...
Section 41-31-400. Procedure under execution. - (A) The department, or its authorized representative, shall file a...
Section 41-31-410. Fees. - Any clerk of court or register of deeds, as the...
Section 41-31-420. Priorities under legal dissolution or distribution. - Subsequent to any distribution of an employer's assets pursuant to...
Section 41-31-600. Definition of "nonprofit organization". - For the purposes of this article, "nonprofit organization" means an...
Section 41-31-610. Application of article. - Benefits paid to employees of nonprofit organizations shall be financed...
Section 41-31-620. Election to make payments in lieu of contributions. - Any nonprofit organization which, pursuant to item (6) of Section...
Section 41-31-630. Method of making payments; appeal from department's determination of amount due; interest and penalties. - Payments in lieu of contributions shall be made in accordance...
Section 41-31-640. Security to insure payments. - The department in its discretion may adopt regulations requiring any...
Section 41-31-650. Failure to post security. - If any nonprofit organization fails to file a bond or...
Section 41-31-660. Amount of payments; group accounts. - Each employer that is liable for payment in lieu of...
Section 41-31-670. Special provisions for organizations that made regular contributions prior to January 1, 1969. - (A) Any nonprofit organization that prior to January 1, 1969,...
Section 41-31-810. Application of Article 5. - Benefits paid to employees of a governmental entity as provided...
Section 41-31-820. Deposit and review of premiums collected from state agencies; transfers from general fund to cover claims. - (A) Unemployment compensation premiums collected from state agencies will be...
Section 41-31-910. General provisions. - Departmental administrative contingency assessments must accrue and become payable by...
Section 41-31-920. Inclusion of assessments in quarterly contribution report. - Departmental administrative contingency assessments must be reported on the employer's...
Section 41-31-930. Penalty for late payment. - If any employer's amount of the departmental administrative contingency assessment...