Alaska Statutes Title 23, Chapter 23.20, Article 03 - Contributions

• Sec. 23.20.165 Payment of Contributions.
  (a) Contributions with respect to wages for employment accrue and are payable by an employer for each calendar year in which the employer is...
• Sec. 23.20.170 Rate of Contributions.
  (a) [Repealed, Sec. 80 ch 9 SLA 1980]. (b) An employer who is not entitled to a rate determination under AS 23.20.280 - 23.20.310...
• Sec. 23.20.175 Base of Contributions.
  (a) [Repealed, Sec. 30 ch 100 SLA 1989]. (b) [Repealed, Sec. 30 ch 100 SLA 1989]. (c) For the purposes of AS 23.20.165 and...
• Sec. 23.20.180 Records and Analysis of Experience With Unemployment Risk.
  For each calendar year the department shall maintain separate accounts for each employer and claimant to obtain facts and studies upon which the legislature...
• Sec. 23.20.185 Interest on Past Due Contributions.
  (a) If contributions are not paid on the date on which they are due, the amount remaining unpaid bears interest at the rate of...
• Sec. 23.20.190 Penalty for Failure to File Reports.
  (a) An employer required to pay contributions under the provisions of AS 23.20.165 who fails to file a contribution report and wage schedule on...
• Sec. 23.20.195 Penalty for Nonpayment of Contribution.
  (a) If the contributions are unpaid after 30 days from the date of mailing or personal delivery of a written demand for payment, the...
• Sec. 23.20.200 Lien.
  (a) A claim for contributions, including interest and penalties, not paid when due is a lien in favor of the state against all the...
• Sec. 23.20.205 Notice of Assessment, Distraint, Seizure, and Sale.
  (a) If the department finds that a contribution including interest or penalty on the contribution is delinquent, the department may issue a notice of...
• Sec. 23.20.210 Inventory and Sale.
  (a) Upon making a distraint, the department shall seize the property and make an inventory of it. The department shall mail or personally deliver...
• Sec. 23.20.215 Notice and Order to Withhold and Deliver.
  (a) The department may issue a notice and order to withhold and deliver property of any kind to a person or a political subdivision...
• Sec. 23.20.220 Appeals.
  (a) When a notice of assessment is delivered or mailed to a delinquent employer, the employer may within 30 days file an appeal in...
• Sec. 23.20.225 Adjustments and Refunds.
  (a) Within two years after contributions or interest are erroneously paid, an employer who has paid such contributions or interest may file a written...
• Sec. 23.20.230 Arbitrary Reports.
  If an employing unit fails or neglects to make or file a report or return required by this chapter, the department, upon the basis...
• Sec. 23.20.235 Jeopardy Assessment.
  If the department has reason to believe that an employer is insolvent or if the collection of contributions accrued will be jeopardized by delaying...
• Sec. 23.20.240 Collection of Delinquent Contributions.
  (a) If after notice an employer defaults in the payment of contribution or interest, the amount due may be collected by a person authorized...
• Sec. 23.20.242 Appeals by Officer, Manager, Member, or Employee.
  The department shall permit each officer or employee of a corporation, member, manager, or employee of a limited liability company, or member or employee...
• Sec. 23.20.245 Remedies Cumulative.
  Remedies given to the state under this chapter for the collection of contributions and interest are cumulative. An action taken by the department may...
• Sec. 23.20.247 Employer's Security for Delinquent Contributions.
  (a) If the department determines that an employer has been delinquent in paying contributions owed to the fund for two or more calendar quarters,...
• Sec. 23.20.248 Injunctive Relief.
  (a) If an employer does not deposit and keep on deposit the security required by the department under AS 23.20.247 , the department, through...
• Sec. 23.20.250 Lien Upon Distribution or Assignment of Assets.
  (a) If the assets of an employer are distributed under a court order, including a receivership, probate, legal dissolution, or a similar proceeding, or...
• Sec. 23.20.255 Compromise of Contributions.
  (a) The department may compromise a claim for contributions, interest, or penalties existing or arising under this chapter in any case where collection of...
• Sec. 23.20.260 Liability of Successor Employer.
  (a) The contributions required by this chapter are a lien upon the property of an employer subject to the provisions of the chapter who...
• Sec. 23.20.265 Liability of Contractor and Principal for Contributions.
  (a) An employing unit which contracts with or has under it a contractor or subcontractor who is an employer under the provisions of this...
• Sec. 23.20.270 Limitation of Actions and Uncollectible Accounts.
  (a) The department shall begin action for the collection of contributions, including interest and penalties, imposed by this chapter by assessment or suit within...
• Sec. 23.20.275 Service of Process.
  Process for assessment and collection of contributions may be served inside and outside the state. In addition to any other method of service provided...
• Sec. 23.20.276 Financing Benefits Paid to Employees of Nonprofit Organizations; Election.
  (a) Benefits paid to employees of nonprofit organizations shall be financed in accordance with the provisions of this section and AS 23.20.277. For the...
• Sec. 23.20.277 Reimbursement Payments by Nonprofit Organizations, Governmental Entities, and Federally Recognized Tribes.
  (a) Payments in place of contributions by nonprofit organizations shall be made in accordance with the provisions of this section including either (b) or...
• Sec. 23.20.278 Financing Benefits Paid to Employees of the State, Political Subdivisions of the State, or a Federally Recognized Tribe.
  A federally recognized tribe, a political subdivision, or a department, division, or other agency of the state subject to this chapter, under AS 23.20.525...
• Sec. 23.20.279 Prohibition on Relief of Certain Charges to an Employer's Account.
  (a) An employer's account may not be relieved of charges relating to a payment that was made erroneously from the unemployment trust fund account...

Last modified: November 15, 2016