Article 5. Contributions  


Sec 23-721. Work records kept by employing unit; inspection by commission
Sec 23-722. Reports of employing unit; information confidential; report of banking institution; disclosure of information; classification
Sec 23-722.01. Employer reporting; exceptions; retention of records; unauthorized disclosure; civil penalty; new hire directory; definitions
Sec 23-722.02. Employer request; employee disclosure; violation; classification; requirements
Sec 23-723. Penalties for failure to file timely or complete contribution and wage reports
Sec 23-724. Liability determinations; review; finality
Sec 23-725. Employer coverage; termination; election of coverage
Sec 23-726. Contributions; voluntary payment
Sec 23-727. Credits and charges to employer accounts
Sec 23-728. Standard rate of contribution
Sec 23-729. Change from the standard contribution rate
Sec 23-730. Variation and adjustment of contribution rates
Sec 23-730.02. Temporary reduction of required income rates
Sec 23-731. Classification of employers by benefit experience to determine contribution rates; rate when report unavailable
Sec 23-732. Annual notice to employer of contribution rate; procedure for review and redetermination; quarterly notification; notification by electronic means
Sec 23-733. Transfer of employer experience rating accounts to successor employer; liability of successor
Sec 23-733.01. Assignments of rates; transfers of experience; violation; civil penalty; definitions
Sec 23-734. Agreement by employee to pay employer contribution void
Sec 23-735. Requiring or accepting payments from wages to finance employer's contribution; waiver of rights of employee; violation; classification
Sec 23-736. Interest on past due contributions; deposit of interest
Sec 23-737. Collection of contributions or interest; precedence of action
Sec 23-737.01. Collection of amounts due by certificate for judgment
Sec 23-737.02. Recovery of collection costs; fee for bad checks
Sec 23-738. Delinquency assessments; interest and penalties; petition for reassessment
Sec 23-738.01. Deficiency assessment; petition for reassessment
Sec 23-739. Jeopardy assessment; petition for reassessment
Sec 23-740. Procedure on petition for reassessment
Sec 23-741. Payment of amounts in dispute
Sec 23-742. Adjustment or refund of contribution; limitation
Sec 23-743. Limitations
Sec 23-744. Priority of claim for contributions due upon insolvency proceedings
Sec 23-745. Lien for unpaid contributions, interest and penalties
Sec 23-746. Superiority of lien; notice
Sec 23-746.01. Release or subordination of lien
Sec 23-747. Release of lien; bond; foreclosure and judgment against surety
Sec 23-748. Effect upon lien of transfer of assets by delinquent
Sec 23-749. Failure to make contributions or payments, furnish reports or produce or permit inspection of records; classification
Sec 23-750. Special provisions for nonprofit organizations and state and local governments
Sec 23-751. Authorizing certain state agencies and institutions of higher learning to elect to make payments in lieu of contributions
Sec 23-751.01. Employment by an Indian tribe; benefits; payments in lieu of contributions; definitions
Sec 23-752. Levy assessment and distraint
Sec 23-753. Surrender of property subject to levy; definition
Sec 23-754. Production of books
Sec 23-755. Property exempt from levy
Sec 23-756. Notice and sale of seized property
Sec 23-757. Authority to release levy and return property