Ark. Code Ann. § 11-9-601 — AR Code / Title 11 / Chapter 9 / Subchapter 6 / Section 11-9-601
Compensation generally
Status: in_force

(a) Where an employee suffers from an occupational disease as defined in this subchapter and is disabled or dies as a result of the disease and where the disease was due to the nature of the occupation or process in which he or she was employed within the period previous to his or her disablement as limited in subsection (g) of this section, then the employee, or, in case of death, his or her dependents, shall be entitled to compensation as if the disablement or death were caused by injury, except as otherwise provided in this subchapter. (b) No compensation shall be payable for an occupational disease if the employee, at the time of entering into the employment of the employer by whom the compensation would otherwise be payable, falsely represented himself or herself in writing as not having previously been disabled, laid off, or compensated in damages or otherwise, because of the disease. (c) (1) Where an occupational disease is aggravated by any other disease or infirmity, not itself compensable, or where disability or death from any other cause, not itself compensable, is aggravated, prolonged, accelerated, or in any way contributed to by an occupational disease, the compensation payable shall be reduced and limited to the proportion only of the compensation that would be payable if the occupational disease were the sole cause of the disability or death as the occupational disease, as a causative factor, bears to all the causes of the disability or death. (2) The reduction in compensation is to be effected by reducing the number of weekly or monthly payments or the amounts of the payments, as under the circumstances of the particular case may be for the best interest of the claimant. (d) No compensation for death from an occupational disease shall be payable to any person whose relationship to the deceased which, under the provisions of this chapter, would give right to compensation arose subsequent to the beginning of the first compensable disability except to afterborn children of a marriage existing at the beginning of the disability. (e) (1) (A) "Occupational disease", as used in this chapter, unless the context otherwise requires, means any disease that results in disability or death and arises out of and in the course of the occupation or employment of the employee or naturally follows or unavoidably results from an injury as that term is defined in this chapter. (B) However, a causal connection between the occupation or employment and the occupational disease must be established by a preponderance of the evidence. (2) No compensation shall be payable for any contagious or infectious disease unless contracted in the course of employment in or immediate connection with a hospital or sanitorium in which persons suffering from that disease are cared for or treated. (3) No compensation shall be payable for any ordinary disease of life to which the general public is exposed. (f) (1) Where compensation is payable for an occupational disease, the employer in whose employment the employee was last injuriously exposed to the hazards of the disease and the carrier, if any, on the risk when the employee was last injuriously exposed under the employer shall be liable. (2) The amount of the compensation shall be based upon the average weekly wage of the employee when last injuriously exposed under the employer, and the notice of injury and claim for compensation, as required pursuant to this subchapter, shall be given and made to the employer. (g) (1) An employer shall not be liable for any compensation for an occupational disease unless: (A) The disease is due to the nature of an employment in which the hazards of the disease actually exist and are characteristic thereof and peculiar to the trade, occupation, process, or employment and is actually incurred in his or her employment. This includes any disease due to or attributable to exposure to or contact with any radioactive material by an employee in the course of his or her employment; (B) Disablement or death results within three (3) years in case of silicosis or asbestosis, or one (1) year in case of any other occupational disease, except a diseased condition caused by exposure to X rays, radioactive substances, or ionizing radiation, after the last injurious exposure to the disease in the employment; or (C) In case of death, death follows continuous disability from the disease, commencing within the period above limited, for which compensation has been paid or awarded or timely claim made as provided in this subchapter and results within seven (7) years after the last exposure. (2) However, in case of a diseased condition caused by exposure to X rays, radioactive substances, or ionizing radiation only, the limitations expressed do not apply. Amended by Act 2021, No. 353,§ 5, eff. 5/1/2023Providing that the amendment by § 3shall expire unless extended by the General Assembly . Amended by Act 2021, No. 353,§ 3, eff. 3/15/2021, app. retroactively to workers' compensation claims accruing on or filed on and after March 11, 2020. Init. Meas. 1948, No. 4, § 14, Acts 1949, p. 1420; Acts 1963, No. 539, §§ 1, 2; 1975 (Extended Sess., 1976), No. 1227, § 11; A.S.A. 1947, § 81-1314; reen. Acts 1987, No. 1015, § 11; Acts 2001, No. 1281, § 1. See Act 2021, No. 353, § 4.

(a) Where an employee suffers from an occupational disease as defined in this subchapter and is disabled or dies as a result of the disease and where the disease was due to the nature of the occupation or process in which he or she was employed within the period previous to his or her disablement as limited in subsection (g) of this section, then the employee, or, in case of death, his or her dependents, shall be entitled to compensation as if the disablement or death were caused by injury, except as otherwise provided in this subchapter.

(b) No compensation shall be payable for an occupational disease if the employee, at the time of entering into the employment of the employer by whom the compensation would otherwise be payable, falsely represented himself or herself in writing as not having previously been disabled, laid off, or compensated in damages or otherwise, because of the disease.

(c) (1) Where an occupational disease is aggravated by any other disease or infirmity, not itself compensable, or where disability or death from any other cause, not itself compensable, is aggravated, prolonged, accelerated, or in any way contributed to by an occupational disease, the compensation payable shall be reduced and limited to the proportion only of the compensation that would be payable if the occupational disease were the sole cause of the disability or death as the occupational disease, as a causative factor, bears to all the causes of the disability or death. (2) The reduction in compensation is to be effected by reducing the number of weekly or monthly payments or the amounts of the payments, as under the circumstances of the particular case may be for the best interest of the claimant.

(1) Where an occupational disease is aggravated by any other disease or infirmity, not itself compensable, or where disability or death from any other cause, not itself compensable, is aggravated, prolonged, accelerated, or in any way contributed to by an occupational disease, the compensation payable shall be reduced and limited to the proportion only of the compensation that would be payable if the occupational disease were the sole cause of the disability or death as the occupational disease, as a causative factor, bears to all the causes of the disability or death.

(2) The reduction in compensation is to be effected by reducing the number of weekly or monthly payments or the amounts of the payments, as under the circumstances of the particular case may be for the best interest of the claimant.

(d) No compensation for death from an occupational disease shall be payable to any person whose relationship to the deceased which, under the provisions of this chapter, would give right to compensation arose subsequent to the beginning of the first compensable disability except to afterborn children of a marriage existing at the beginning of the disability.

(e) (1) (A) "Occupational disease", as used in this chapter, unless the context otherwise requires, means any disease that results in disability or death and arises out of and in the course of the occupation or employment of the employee or naturally follows or unavoidably results from an injury as that term is defined in this chapter. (B) However, a causal connection between the occupation or employment and the occupational disease must be established by a preponderance of the evidence. (2) No compensation shall be payable for any contagious or infectious disease unless contracted in the course of employment in or immediate connection with a hospital or sanitorium in which persons suffering from that disease are cared for or treated. (3) No compensation shall be payable for any ordinary disease of life to which the general public is exposed.

(1) (A) "Occupational disease", as used in this chapter, unless the context otherwise requires, means any disease that results in disability or death and arises out of and in the course of the occupation or employment of the employee or naturally follows or unavoidably results from an injury as that term is defined in this chapter. (B) However, a causal connection between the occupation or employment and the occupational disease must be established by a preponderance of the evidence.

(A) "Occupational disease", as used in this chapter, unless the context otherwise requires, means any disease that results in disability or death and arises out of and in the course of the occupation or employment of the employee or naturally follows or unavoidably results from an injury as that term is defined in this chapter.

(B) However, a causal connection between the occupation or employment and the occupational disease must be established by a preponderance of the evidence.

(2) No compensation shall be payable for any contagious or infectious disease unless contracted in the course of employment in or immediate connection with a hospital or sanitorium in which persons suffering from that disease are cared for or treated.

(3) No compensation shall be payable for any ordinary disease of life to which the general public is exposed.

(f) (1) Where compensation is payable for an occupational disease, the employer in whose employment the employee was last injuriously exposed to the hazards of the disease and the carrier, if any, on the risk when the employee was last injuriously exposed under the employer shall be liable. (2) The amount of the compensation shall be based upon the average weekly wage of the employee when last injuriously exposed under the employer, and the notice of injury and claim for compensation, as required pursuant to this subchapter, shall be given and made to the employer.

(1) Where compensation is payable for an occupational disease, the employer in whose employment the employee was last injuriously exposed to the hazards of the disease and the carrier, if any, on the risk when the employee was last injuriously exposed under the employer shall be liable.

(2) The amount of the compensation shall be based upon the average weekly wage of the employee when last injuriously exposed under the employer, and the notice of injury and claim for compensation, as required pursuant to this subchapter, shall be given and made to the employer.

(g) (1) An employer shall not be liable for any compensation for an occupational disease unless: (A) The disease is due to the nature of an employment in which the hazards of the disease actually exist and are characteristic thereof and peculiar to the trade, occupation, process, or employment and is actually incurred in his or her employment. This includes any disease due to or attributable to exposure to or contact with any radioactive material by an employee in the course of his or her employment; (B) Disablement or death results within three (3) years in case of silicosis or asbestosis, or one (1) year in case of any other occupational disease, except a diseased condition caused by exposure to X rays, radioactive substances, or ionizing radiation, after the last injurious exposure to the disease in the employment; or (C) In case of death, death follows continuous disability from the disease, commencing within the period above limited, for which compensation has been paid or awarded or timely claim made as provided in this subchapter and results within seven (7) years after the last exposure. (2) However, in case of a diseased condition caused by exposure to X rays, radioactive substances, or ionizing radiation only, the limitations expressed do not apply.

(1) An employer shall not be liable for any compensation for an occupational disease unless: (A) The disease is due to the nature of an employment in which the hazards of the disease actually exist and are characteristic thereof and peculiar to the trade, occupation, process, or employment and is actually incurred in his or her employment. This includes any disease due to or attributable to exposure to or contact with any radioactive material by an employee in the course of his or her employment; (B) Disablement or death results within three (3) years in case of silicosis or asbestosis, or one (1) year in case of any other occupational disease, except a diseased condition caused by exposure to X rays, radioactive substances, or ionizing radiation, after the last injurious exposure to the disease in the employment; or (C) In case of death, death follows continuous disability from the disease, commencing within the period above limited, for which compensation has been paid or awarded or timely claim made as provided in this subchapter and results within seven (7) years after the last exposure.

(A) The disease is due to the nature of an employment in which the hazards of the disease actually exist and are characteristic thereof and peculiar to the trade, occupation, process, or employment and is actually incurred in his or her employment. This includes any disease due to or attributable to exposure to or contact with any radioactive material by an employee in the course of his or her employment;

(B) Disablement or death results within three (3) years in case of silicosis or asbestosis, or one (1) year in case of any other occupational disease, except a diseased condition caused by exposure to X rays, radioactive substances, or ionizing radiation, after the last injurious exposure to the disease in the employment; or

(C) In case of death, death follows continuous disability from the disease, commencing within the period above limited, for which compensation has been paid or awarded or timely claim made as provided in this subchapter and results within seven (7) years after the last exposure.

(2) However, in case of a diseased condition caused by exposure to X rays, radioactive substances, or ionizing radiation only, the limitations expressed do not apply.

Amended by Act 2021, No. 353,§ 5, eff. 5/1/2023Providing that the amendment by § 3shall expire unless extended by the General Assembly .

Amended by Act 2021, No. 353,§ 3, eff. 3/15/2021, app. retroactively to workers' compensation claims accruing on or filed on and after March 11, 2020.

Init. Meas. 1948, No. 4, § 14, Acts 1949, p. 1420; Acts 1963, No. 539, §§ 1, 2; 1975 (Extended Sess., 1976), No. 1227, § 11; A.S.A. 1947, § 81-1314; reen. Acts 1987, No. 1015, § 11; Acts 2001, No. 1281, § 1.

See Act 2021, No. 353, § 4.
Ark. Code Ann. § 11-10-525 — AR Code / Title 11 / Chapter 10 / Subchapter 5 / Section 11-10-525
Claims - Administrative appeal - Review by Board of Review
Status: in_force

(a) An appeal filed by any party shall be allowed as of right if the determination was not affirmed by the appeal tribunal. (b) The Board of Review, on its own motion and within the time specified in § 11-10-524 , may initiate a review of the decision of an appeal tribunal or determination of a special examiner or may allow an appeal from the decision on application filed within the time by any party entitled to notice of the decision. (c) (1) Upon review on its own motion or upon appeal and on the basis of evidence previously submitted in the case, or upon the basis of any additional evidence as it may direct be taken, the board may affirm, modify, reverse, dismiss, or remand the case. (2) In cases where the board directs that additional evidence be taken in an appeal involving an intrastate claim, an in-person hearing shall be granted if requested by any interested party. (d) The board shall promptly notify the parties to any proceeding before it of its decision, including its findings and conclusions in support of the decision. (e) The decision shall be final unless within thirty (30) calendar days after the mailing of notice thereof to the parties' last known address or in the absence of the mailing, within thirty (30) calendar days after the delivery of the notice, a proceeding for judicial review is initiated pursuant to § 11-10-529 . (f) However, upon denial by the board of an application for appeal from the decision of an appeal tribunal, the decision of the appeal tribunal shall be deemed to be a decision of the board within the meaning of this section for purposes of judicial review and shall be subject to judicial review within the time and in the manner provided for with respect to decisions of the board, except that the time for initiating the review shall run from the date of notice of the order of the board denying the application for appeal. Acts 1941, No. 391, § 6; 1943, No. 138, § 5; 1953, No. 162, § 9; 1983, No. 482, § 23; A.S.A. 1947, § 81-1107; Acts 1999, No. 1116, § 12; 2003, No. 1223, § 10; 2007, No. 490, § 8; 2009, No. 802, § 7.

(a) An appeal filed by any party shall be allowed as of right if the determination was not affirmed by the appeal tribunal.

(b) The Board of Review, on its own motion and within the time specified in § 11-10-524 , may initiate a review of the decision of an appeal tribunal or determination of a special examiner or may allow an appeal from the decision on application filed within the time by any party entitled to notice of the decision.

(c) (1) Upon review on its own motion or upon appeal and on the basis of evidence previously submitted in the case, or upon the basis of any additional evidence as it may direct be taken, the board may affirm, modify, reverse, dismiss, or remand the case. (2) In cases where the board directs that additional evidence be taken in an appeal involving an intrastate claim, an in-person hearing shall be granted if requested by any interested party.

(1) Upon review on its own motion or upon appeal and on the basis of evidence previously submitted in the case, or upon the basis of any additional evidence as it may direct be taken, the board may affirm, modify, reverse, dismiss, or remand the case.

(2) In cases where the board directs that additional evidence be taken in an appeal involving an intrastate claim, an in-person hearing shall be granted if requested by any interested party.

(d) The board shall promptly notify the parties to any proceeding before it of its decision, including its findings and conclusions in support of the decision.

(e) The decision shall be final unless within thirty (30) calendar days after the mailing of notice thereof to the parties' last known address or in the absence of the mailing, within thirty (30) calendar days after the delivery of the notice, a proceeding for judicial review is initiated pursuant to § 11-10-529 .

(f) However, upon denial by the board of an application for appeal from the decision of an appeal tribunal, the decision of the appeal tribunal shall be deemed to be a decision of the board within the meaning of this section for purposes of judicial review and shall be subject to judicial review within the time and in the manner provided for with respect to decisions of the board, except that the time for initiating the review shall run from the date of notice of the order of the board denying the application for appeal.

Acts 1941, No. 391, § 6; 1943, No. 138, § 5; 1953, No. 162, § 9; 1983, No. 482, § 23; A.S.A. 1947, § 81-1107; Acts 1999, No. 1116, § 12; 2003, No. 1223, § 10; 2007, No. 490, § 8; 2009, No. 802, § 7.
Ark. Code Ann. § 11-9-210 — AR Code / Title 11 / Chapter 9 / Subchapter 2 / Section 11-9-210
Purchase of annuity contracts - Funding of Death and Permanent Total Disability Trust Fund obligations
Status: in_force

(a) (1) The Workers' Compensation Commission is hereby authorized to fund financial obligations of the Death and Permanent Total Disability Trust Fund through the purchase of structured annuity contracts. Provided, the commission shall purchase such annuity contracts only when the commission determines that it is financially advantageous to the trust fund involved. (2) Structured annuity contracts shall be purchased only from insurance companies: (A) Licensed to do business in Arkansas and authorized to write annuities as regulated by the State Insurance Department; (B) Experienced in the business of writing and administering structured annuities; (C) Determined to be financially sound and having an A.M. Best rating of A+ and category size VIII or greater, or equivalent independent industry rating; and (D) Be rated AA+ or better by Standard and Poor's, Moody's, or an equivalent rating by an equivalent rating service. (3) Structured annuity contracts purchased by the commission shall: (A) Include a separate contract for each claimant or beneficiary covered; (B) Require that the payments to the claimant or beneficiary be sent to the commission so that it can maintain administrative control over the payments, and the commission will distribute the payments in full to the claimants or beneficiaries; and (C) Provide for return of principal to the appropriate fund in the event that the obligations of the Death and Permanent Total Disability Trust Fund to any claimant or beneficiary cease prior to the end of the period certain guarantee in the contract. (b) The commission shall adopt such appropriate rules consistent with the provisions of this section, § 23-96-104(16) and (25) , and § 23-96-114(f) and (g) as it deems necessary to enable it to efficiently and effectively administer the provisions of this section, § 23-96-104(16) and (25) , and § 23-96-114(f) and (g) and any structured annuity arrangement it may enter into pursuant to the authority granted herein. Amended by Act 2019, No. 315,§ 782, eff. 7/24/2019. Amended by Act 2019, No. 382,§ 2, eff. 7/24/2019. Acts 1991, No. 651, §§ 1, 3.

(a) (1) The Workers' Compensation Commission is hereby authorized to fund financial obligations of the Death and Permanent Total Disability Trust Fund through the purchase of structured annuity contracts. Provided, the commission shall purchase such annuity contracts only when the commission determines that it is financially advantageous to the trust fund involved. (2) Structured annuity contracts shall be purchased only from insurance companies: (A) Licensed to do business in Arkansas and authorized to write annuities as regulated by the State Insurance Department; (B) Experienced in the business of writing and administering structured annuities; (C) Determined to be financially sound and having an A.M. Best rating of A+ and category size VIII or greater, or equivalent independent industry rating; and (D) Be rated AA+ or better by Standard and Poor's, Moody's, or an equivalent rating by an equivalent rating service. (3) Structured annuity contracts purchased by the commission shall: (A) Include a separate contract for each claimant or beneficiary covered; (B) Require that the payments to the claimant or beneficiary be sent to the commission so that it can maintain administrative control over the payments, and the commission will distribute the payments in full to the claimants or beneficiaries; and (C) Provide for return of principal to the appropriate fund in the event that the obligations of the Death and Permanent Total Disability Trust Fund to any claimant or beneficiary cease prior to the end of the period certain guarantee in the contract.

(1) The Workers' Compensation Commission is hereby authorized to fund financial obligations of the Death and Permanent Total Disability Trust Fund through the purchase of structured annuity contracts. Provided, the commission shall purchase such annuity contracts only when the commission determines that it is financially advantageous to the trust fund involved.

(2) Structured annuity contracts shall be purchased only from insurance companies: (A) Licensed to do business in Arkansas and authorized to write annuities as regulated by the State Insurance Department; (B) Experienced in the business of writing and administering structured annuities; (C) Determined to be financially sound and having an A.M. Best rating of A+ and category size VIII or greater, or equivalent independent industry rating; and (D) Be rated AA+ or better by Standard and Poor's, Moody's, or an equivalent rating by an equivalent rating service.

(A) Licensed to do business in Arkansas and authorized to write annuities as regulated by the State Insurance Department;

(B) Experienced in the business of writing and administering structured annuities;

(C) Determined to be financially sound and having an A.M. Best rating of A+ and category size VIII or greater, or equivalent independent industry rating; and

(D) Be rated AA+ or better by Standard and Poor's, Moody's, or an equivalent rating by an equivalent rating service.

(3) Structured annuity contracts purchased by the commission shall: (A) Include a separate contract for each claimant or beneficiary covered; (B) Require that the payments to the claimant or beneficiary be sent to the commission so that it can maintain administrative control over the payments, and the commission will distribute the payments in full to the claimants or beneficiaries; and (C) Provide for return of principal to the appropriate fund in the event that the obligations of the Death and Permanent Total Disability Trust Fund to any claimant or beneficiary cease prior to the end of the period certain guarantee in the contract.

(A) Include a separate contract for each claimant or beneficiary covered;

(B) Require that the payments to the claimant or beneficiary be sent to the commission so that it can maintain administrative control over the payments, and the commission will distribute the payments in full to the claimants or beneficiaries; and

(C) Provide for return of principal to the appropriate fund in the event that the obligations of the Death and Permanent Total Disability Trust Fund to any claimant or beneficiary cease prior to the end of the period certain guarantee in the contract.

(b) The commission shall adopt such appropriate rules consistent with the provisions of this section, § 23-96-104(16) and (25) , and § 23-96-114(f) and (g) as it deems necessary to enable it to efficiently and effectively administer the provisions of this section, § 23-96-104(16) and (25) , and § 23-96-114(f) and (g) and any structured annuity arrangement it may enter into pursuant to the authority granted herein.

Amended by Act 2019, No. 315,§ 782, eff. 7/24/2019.

Amended by Act 2019, No. 382,§ 2, eff. 7/24/2019.

Acts 1991, No. 651, §§ 1, 3.
Ark. Code Ann. § 11-10-718 — AR Code / Title 11 / Chapter 10 / Subchapter 7 / Section 11-10-718
Collection - Priorities under legal dissolutions or distributions - Release of liens
Status: in_force

(a) (1) In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, contributions then or thereafter due shall be paid in full prior to all claims except taxes and claims for wages of not more than two hundred fifty dollars ($250) to each claimant, earned within six (6) months of the commencement of the proceedings. (2) In the event of an employer's adjudication in bankruptcy, judicially confirmed extension proposal, or composition, under the Federal Bankruptcy Reform Act of 1978 contributions then or thereafter due shall be entitled to such priority as is provided in section 507 of that act. (b) (1) (A) If any person liable for the payment of any tax or contributions due under this chapter neglects or refuses to pay the tax or contribution after a demand, the amount, including any interest, penalty, additional amount, or additions to the tax, together with any costs that may accrue in addition thereto, shall be a lien in favor of the State of Arkansas upon all property and rights to property, whether real or personal, belonging to the person. (B) (i) The proceedings for enforcing the lien herein provided for shall be brought in the name of the Director of the Division of Workforce Services. (ii) All liens issued under this chapter by the Director of the Division of Labor shall remain in full force and effect and shall be fully enforceable by the Director of the Division of Workforce Services. (2) Unless another date is specifically fixed by law, the lien shall arise at the time of the notice of the delinquency to the employer and shall continue until the liability of the amount is satisfied or becomes unenforceable by reason of the statute of limitations as fixed in this chapter. (3) The lien shall not be valid against any mortgagee, pledgee, purchaser, or judgment creditor until the certificate of assessment provided for in § 11-10-720 has been filed with the clerk of the circuit court of the county wherein the employer domiciles or has a place of business, or suit has been filed by the Director of the Division of Workforce Services in a court of competent jurisdiction under § 11-10-717 . (4) If any person, firm, or corporation shall become delinquent in the payment of any contributions, interest, or penalties required to be paid by this chapter and shall transfer title or ownership of the assets of the business, then the delinquent contributions, interest, or penalties shall be collected by means of a levy against the assets as provided in § 11-10-720 . (c) (1) Upon written application by any person, the Director of the Division of Workforce Services or his or her designee may release from a lien any property or part of the property subject to the lien described in subdivision (b)(1) of this section, provided that: (A) The Director of the Division of Workforce Services or his or her designee determines at any time that the interest of the Division of Workforce Services has no value; or (B) The Director of the Division of Workforce Services or his or her designee determines that the lien is clouding the title of the property because of an error in the description of properties or similarity in names. (2) In determining the value of the interest of the division in the property to be released, the Director of the Division of Workforce Services or his or her designee shall give consideration to the value of the property and to the liens thereon having priority over the lien of the division. Amended by Act 2019, No. 910,§ 305, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 304, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 303, eff. 7/1/2019. Acts 1941, No. 391, § 14; 1953, No. 162, § 18; 1985, No. 8, § 27; 1985, No. 9, § 27; A.S.A. 1947, § 81-1117; Acts 1987, No. 753, § 22; 1991, No. 100, §§ 48, 49.

(a) (1) In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, contributions then or thereafter due shall be paid in full prior to all claims except taxes and claims for wages of not more than two hundred fifty dollars ($250) to each claimant, earned within six (6) months of the commencement of the proceedings. (2) In the event of an employer's adjudication in bankruptcy, judicially confirmed extension proposal, or composition, under the Federal Bankruptcy Reform Act of 1978 contributions then or thereafter due shall be entitled to such priority as is provided in section 507 of that act.

(1) In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, contributions then or thereafter due shall be paid in full prior to all claims except taxes and claims for wages of not more than two hundred fifty dollars ($250) to each claimant, earned within six (6) months of the commencement of the proceedings.

(2) In the event of an employer's adjudication in bankruptcy, judicially confirmed extension proposal, or composition, under the Federal Bankruptcy Reform Act of 1978 contributions then or thereafter due shall be entitled to such priority as is provided in section 507 of that act.

(b) (1) (A) If any person liable for the payment of any tax or contributions due under this chapter neglects or refuses to pay the tax or contribution after a demand, the amount, including any interest, penalty, additional amount, or additions to the tax, together with any costs that may accrue in addition thereto, shall be a lien in favor of the State of Arkansas upon all property and rights to property, whether real or personal, belonging to the person. (B) (i) The proceedings for enforcing the lien herein provided for shall be brought in the name of the Director of the Division of Workforce Services. (ii) All liens issued under this chapter by the Director of the Division of Labor shall remain in full force and effect and shall be fully enforceable by the Director of the Division of Workforce Services. (2) Unless another date is specifically fixed by law, the lien shall arise at the time of the notice of the delinquency to the employer and shall continue until the liability of the amount is satisfied or becomes unenforceable by reason of the statute of limitations as fixed in this chapter. (3) The lien shall not be valid against any mortgagee, pledgee, purchaser, or judgment creditor until the certificate of assessment provided for in § 11-10-720 has been filed with the clerk of the circuit court of the county wherein the employer domiciles or has a place of business, or suit has been filed by the Director of the Division of Workforce Services in a court of competent jurisdiction under § 11-10-717 . (4) If any person, firm, or corporation shall become delinquent in the payment of any contributions, interest, or penalties required to be paid by this chapter and shall transfer title or ownership of the assets of the business, then the delinquent contributions, interest, or penalties shall be collected by means of a levy against the assets as provided in § 11-10-720 .

(1) (A) If any person liable for the payment of any tax or contributions due under this chapter neglects or refuses to pay the tax or contribution after a demand, the amount, including any interest, penalty, additional amount, or additions to the tax, together with any costs that may accrue in addition thereto, shall be a lien in favor of the State of Arkansas upon all property and rights to property, whether real or personal, belonging to the person. (B) (i) The proceedings for enforcing the lien herein provided for shall be brought in the name of the Director of the Division of Workforce Services. (ii) All liens issued under this chapter by the Director of the Division of Labor shall remain in full force and effect and shall be fully enforceable by the Director of the Division of Workforce Services.

(A) If any person liable for the payment of any tax or contributions due under this chapter neglects or refuses to pay the tax or contribution after a demand, the amount, including any interest, penalty, additional amount, or additions to the tax, together with any costs that may accrue in addition thereto, shall be a lien in favor of the State of Arkansas upon all property and rights to property, whether real or personal, belonging to the person.

(B) (i) The proceedings for enforcing the lien herein provided for shall be brought in the name of the Director of the Division of Workforce Services. (ii) All liens issued under this chapter by the Director of the Division of Labor shall remain in full force and effect and shall be fully enforceable by the Director of the Division of Workforce Services.

(i) The proceedings for enforcing the lien herein provided for shall be brought in the name of the Director of the Division of Workforce Services.

(ii) All liens issued under this chapter by the Director of the Division of Labor shall remain in full force and effect and shall be fully enforceable by the Director of the Division of Workforce Services.

(2) Unless another date is specifically fixed by law, the lien shall arise at the time of the notice of the delinquency to the employer and shall continue until the liability of the amount is satisfied or becomes unenforceable by reason of the statute of limitations as fixed in this chapter.

(3) The lien shall not be valid against any mortgagee, pledgee, purchaser, or judgment creditor until the certificate of assessment provided for in § 11-10-720 has been filed with the clerk of the circuit court of the county wherein the employer domiciles or has a place of business, or suit has been filed by the Director of the Division of Workforce Services in a court of competent jurisdiction under § 11-10-717 .

(4) If any person, firm, or corporation shall become delinquent in the payment of any contributions, interest, or penalties required to be paid by this chapter and shall transfer title or ownership of the assets of the business, then the delinquent contributions, interest, or penalties shall be collected by means of a levy against the assets as provided in § 11-10-720 .

(c) (1) Upon written application by any person, the Director of the Division of Workforce Services or his or her designee may release from a lien any property or part of the property subject to the lien described in subdivision (b)(1) of this section, provided that: (A) The Director of the Division of Workforce Services or his or her designee determines at any time that the interest of the Division of Workforce Services has no value; or (B) The Director of the Division of Workforce Services or his or her designee determines that the lien is clouding the title of the property because of an error in the description of properties or similarity in names. (2) In determining the value of the interest of the division in the property to be released, the Director of the Division of Workforce Services or his or her designee shall give consideration to the value of the property and to the liens thereon having priority over the lien of the division.

(1) Upon written application by any person, the Director of the Division of Workforce Services or his or her designee may release from a lien any property or part of the property subject to the lien described in subdivision (b)(1) of this section, provided that: (A) The Director of the Division of Workforce Services or his or her designee determines at any time that the interest of the Division of Workforce Services has no value; or (B) The Director of the Division of Workforce Services or his or her designee determines that the lien is clouding the title of the property because of an error in the description of properties or similarity in names.

(A) The Director of the Division of Workforce Services or his or her designee determines at any time that the interest of the Division of Workforce Services has no value; or

(B) The Director of the Division of Workforce Services or his or her designee determines that the lien is clouding the title of the property because of an error in the description of properties or similarity in names.

(2) In determining the value of the interest of the division in the property to be released, the Director of the Division of Workforce Services or his or her designee shall give consideration to the value of the property and to the liens thereon having priority over the lien of the division.

Amended by Act 2019, No. 910,§ 305, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 304, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 303, eff. 7/1/2019.

Acts 1941, No. 391, § 14; 1953, No. 162, § 18; 1985, No. 8, § 27; 1985, No. 9, § 27; A.S.A. 1947, § 81-1117; Acts 1987, No. 753, § 22; 1991, No. 100, §§ 48, 49.
Ark. Code Ann. § 11-9-704 — AR Code / Title 11 / Chapter 9 / Subchapter 7 / Section 11-9-704
Proceedings on claims
Status: in_force

(a) Notice. Within ten (10) days after a claim for compensation has been filed, the Workers' Compensation Commission shall notify the employer and any other interested person of the filing of the claim. (b) Investigation - Hearing. (1) The commission shall make or cause to be made such investigation as it considers necessary in respect to the claim, and upon application of any interested party, or on its own motion, shall order a hearing. (2) An application for a hearing must set forth clearly the specific issues of fact or law in controversy and the contentions of the party applying for the hearing. (3) If any party is not represented by a lawyer, the administrative law judge shall define the issues to be heard. (4) (A) If a hearing on the claim is ordered, the commission shall give the claimant and other interested parties ten (10) days' notice of the hearing served personally upon the claimant and other parties, or by registered mail. (B) The hearing shall be held in the county where the accident occurred, if the accident occurred in this state, unless otherwise agreed to between the parties, or otherwise directed by the commission. If the accident occurred without the State of Arkansas, and is one for which compensation is payable under this subchapter, the hearing may be held in the county of the employer's residence or place of business, or any other county in the State of Arkansas which will, in the discretion of the commission, be most convenient for the hearing. (5) The award, together with the statement of the findings of fact and other matters pertinent to the issues, shall be filed with the record of the proceedings, and a copy of the award shall immediately be sent to the parties in dispute or to their attorneys. (6) (A) If an application for review is filed in the office of the commission within thirty (30) days from the date of the receipt of the award, the full commission shall review the evidence or, if deemed advisable, hear the parties, their representatives, and witnesses, and shall make awards, together with its rulings of law, and file same in like manner as specified in the foregoing. (B) A copy of the award made on review shall immediately be sent to the parties in dispute, or to their attorneys. (7) The full commission may remand to a single member of the commission or administrative law judge any case before the full commission for the purpose of taking additional evidence. The evidence shall be delivered to the full commission and shall be taken into consideration before rendering any decision or award in the case. (c) Evidence and Construction. (1) (A) (i) At the hearing the claimant and the employer may each present evidence in respect of the claim and may be represented by any person authorized in writing for such purpose. (ii) The evidence may include verified medical reports which shall be accorded such weight as may be warranted from all the evidence of the case. (B) Any determination of the existence or extent of physical impairment shall be supported by objective and measurable physical or mental findings. (2) When deciding any issue, administrative law judges and the commission shall determine, on the basis of the record as a whole, whether the party having the burden of proof on the issue has established it by a preponderance of the evidence. (3) Administrative law judges, the commission, and any reviewing courts shall construe the provisions of this chapter strictly. (4) In determining whether a party has met the burden of proof on an issue, administrative law judges and the commission shall weigh the evidence impartially and without giving the benefit of the doubt to any party. (d) Order. The order denying the claim or making the award shall be filed in the office of the commission, and a copy shall be sent by registered mail to the claimant and to the employer or to their attorneys. (e) Award after Death. (1) No compensation for disability of an injured employee shall be payable for any period beyond his or her death. (2) However, an award of compensation for disability may be made after the death of the injured employee for the period of disability preceding death. Init. Meas. 1948, No. 4, § 23, Acts 1949, p. 1420; Acts 1981, No. 290, § 10; 1986 (2nd Ex. Sess.), No. 10, § 10; A.S.A. 1947, § 81-1323; Acts 1991, No. 786, § 10; 1993, No. 796, § 29.

(a) Notice. Within ten (10) days after a claim for compensation has been filed, the Workers' Compensation Commission shall notify the employer and any other interested person of the filing of the claim.

(b) Investigation - Hearing. (1) The commission shall make or cause to be made such investigation as it considers necessary in respect to the claim, and upon application of any interested party, or on its own motion, shall order a hearing. (2) An application for a hearing must set forth clearly the specific issues of fact or law in controversy and the contentions of the party applying for the hearing. (3) If any party is not represented by a lawyer, the administrative law judge shall define the issues to be heard. (4) (A) If a hearing on the claim is ordered, the commission shall give the claimant and other interested parties ten (10) days' notice of the hearing served personally upon the claimant and other parties, or by registered mail. (B) The hearing shall be held in the county where the accident occurred, if the accident occurred in this state, unless otherwise agreed to between the parties, or otherwise directed by the commission. If the accident occurred without the State of Arkansas, and is one for which compensation is payable under this subchapter, the hearing may be held in the county of the employer's residence or place of business, or any other county in the State of Arkansas which will, in the discretion of the commission, be most convenient for the hearing. (5) The award, together with the statement of the findings of fact and other matters pertinent to the issues, shall be filed with the record of the proceedings, and a copy of the award shall immediately be sent to the parties in dispute or to their attorneys. (6) (A) If an application for review is filed in the office of the commission within thirty (30) days from the date of the receipt of the award, the full commission shall review the evidence or, if deemed advisable, hear the parties, their representatives, and witnesses, and shall make awards, together with its rulings of law, and file same in like manner as specified in the foregoing. (B) A copy of the award made on review shall immediately be sent to the parties in dispute, or to their attorneys. (7) The full commission may remand to a single member of the commission or administrative law judge any case before the full commission for the purpose of taking additional evidence. The evidence shall be delivered to the full commission and shall be taken into consideration before rendering any decision or award in the case.

(1) The commission shall make or cause to be made such investigation as it considers necessary in respect to the claim, and upon application of any interested party, or on its own motion, shall order a hearing.

(2) An application for a hearing must set forth clearly the specific issues of fact or law in controversy and the contentions of the party applying for the hearing.

(3) If any party is not represented by a lawyer, the administrative law judge shall define the issues to be heard.

(4) (A) If a hearing on the claim is ordered, the commission shall give the claimant and other interested parties ten (10) days' notice of the hearing served personally upon the claimant and other parties, or by registered mail. (B) The hearing shall be held in the county where the accident occurred, if the accident occurred in this state, unless otherwise agreed to between the parties, or otherwise directed by the commission. If the accident occurred without the State of Arkansas, and is one for which compensation is payable under this subchapter, the hearing may be held in the county of the employer's residence or place of business, or any other county in the State of Arkansas which will, in the discretion of the commission, be most convenient for the hearing.

(A) If a hearing on the claim is ordered, the commission shall give the claimant and other interested parties ten (10) days' notice of the hearing served personally upon the claimant and other parties, or by registered mail.

(B) The hearing shall be held in the county where the accident occurred, if the accident occurred in this state, unless otherwise agreed to between the parties, or otherwise directed by the commission. If the accident occurred without the State of Arkansas, and is one for which compensation is payable under this subchapter, the hearing may be held in the county of the employer's residence or place of business, or any other county in the State of Arkansas which will, in the discretion of the commission, be most convenient for the hearing.

(5) The award, together with the statement of the findings of fact and other matters pertinent to the issues, shall be filed with the record of the proceedings, and a copy of the award shall immediately be sent to the parties in dispute or to their attorneys.

(6) (A) If an application for review is filed in the office of the commission within thirty (30) days from the date of the receipt of the award, the full commission shall review the evidence or, if deemed advisable, hear the parties, their representatives, and witnesses, and shall make awards, together with its rulings of law, and file same in like manner as specified in the foregoing. (B) A copy of the award made on review shall immediately be sent to the parties in dispute, or to their attorneys.

(A) If an application for review is filed in the office of the commission within thirty (30) days from the date of the receipt of the award, the full commission shall review the evidence or, if deemed advisable, hear the parties, their representatives, and witnesses, and shall make awards, together with its rulings of law, and file same in like manner as specified in the foregoing.

(B) A copy of the award made on review shall immediately be sent to the parties in dispute, or to their attorneys.

(7) The full commission may remand to a single member of the commission or administrative law judge any case before the full commission for the purpose of taking additional evidence. The evidence shall be delivered to the full commission and shall be taken into consideration before rendering any decision or award in the case.

(c) Evidence and Construction. (1) (A) (i) At the hearing the claimant and the employer may each present evidence in respect of the claim and may be represented by any person authorized in writing for such purpose. (ii) The evidence may include verified medical reports which shall be accorded such weight as may be warranted from all the evidence of the case. (B) Any determination of the existence or extent of physical impairment shall be supported by objective and measurable physical or mental findings. (2) When deciding any issue, administrative law judges and the commission shall determine, on the basis of the record as a whole, whether the party having the burden of proof on the issue has established it by a preponderance of the evidence. (3) Administrative law judges, the commission, and any reviewing courts shall construe the provisions of this chapter strictly. (4) In determining whether a party has met the burden of proof on an issue, administrative law judges and the commission shall weigh the evidence impartially and without giving the benefit of the doubt to any party.

(1) (A) (i) At the hearing the claimant and the employer may each present evidence in respect of the claim and may be represented by any person authorized in writing for such purpose. (ii) The evidence may include verified medical reports which shall be accorded such weight as may be warranted from all the evidence of the case. (B) Any determination of the existence or extent of physical impairment shall be supported by objective and measurable physical or mental findings.

(A) (i) At the hearing the claimant and the employer may each present evidence in respect of the claim and may be represented by any person authorized in writing for such purpose. (ii) The evidence may include verified medical reports which shall be accorded such weight as may be warranted from all the evidence of the case.

(i) At the hearing the claimant and the employer may each present evidence in respect of the claim and may be represented by any person authorized in writing for such purpose.

(ii) The evidence may include verified medical reports which shall be accorded such weight as may be warranted from all the evidence of the case.

(B) Any determination of the existence or extent of physical impairment shall be supported by objective and measurable physical or mental findings.

(2) When deciding any issue, administrative law judges and the commission shall determine, on the basis of the record as a whole, whether the party having the burden of proof on the issue has established it by a preponderance of the evidence.

(3) Administrative law judges, the commission, and any reviewing courts shall construe the provisions of this chapter strictly.

(4) In determining whether a party has met the burden of proof on an issue, administrative law judges and the commission shall weigh the evidence impartially and without giving the benefit of the doubt to any party.

(d) Order. The order denying the claim or making the award shall be filed in the office of the commission, and a copy shall be sent by registered mail to the claimant and to the employer or to their attorneys.

(e) Award after Death. (1) No compensation for disability of an injured employee shall be payable for any period beyond his or her death. (2) However, an award of compensation for disability may be made after the death of the injured employee for the period of disability preceding death.

(1) No compensation for disability of an injured employee shall be payable for any period beyond his or her death.

(2) However, an award of compensation for disability may be made after the death of the injured employee for the period of disability preceding death.

Init. Meas. 1948, No. 4, § 23, Acts 1949, p. 1420; Acts 1981, No. 290, § 10; 1986 (2nd Ex. Sess.), No. 10, § 10; A.S.A. 1947, § 81-1323; Acts 1991, No. 786, § 10; 1993, No. 796, § 29.
Ark. Code Ann. § 11-9-711 — AR Code / Title 11 / Chapter 9 / Subchapter 7 / Section 11-9-711
Finality of order or award - Review
Status: in_force

(a) Award or Order of Administrative Law Judge or Single Commissioner - Review. (1) A compensation order or award of an administrative law judge or a single commissioner shall become final unless a party to the dispute shall, within thirty (30) days from the receipt by him or her of the order or award, petition in writing for a review by the full commission of the order or award. (2) Any other party to the dispute may cross appeal by filing a written petition for cross appeal within fifteen (15) days after the notice of appeal is filed in the office of the Workers' Compensation Commission, except that in no event shall a cross appellant have less than thirty (30) days from the receipt by him or her of the order or award within which to file a notice of cross appeal. (b) Award or Order of Commission - Appeal. (1) A compensation order or award of the commission shall become final unless a party to the dispute shall, within thirty (30) days from receipt by him or her of the order or award, file notice of appeal to the Court of Appeals, which is designated as the forum for judicial review of those orders and awards. (A) The appeal to the Court of Appeals may be taken by filing in the office of the commission, within thirty (30) days from the date of the receipt of the order or award of the commission, a notice of appeal, whereupon the commission under its certificate shall send to the Court of Appeals all pertinent documents and papers, together with a transcript of evidence and the findings and orders, which shall become the record of the cause. (B) Any other party to the dispute may cross appeal by filing in the office of the commission a notice of cross appeal to the Court of Appeals within fifteen (15) days after the notice of appeal is filed, except that in no event shall a cross appellant have less than thirty (30) days from his or her receipt of the order or award of the commission within which to file a notice of cross appeal. (C) The commission may assess and collect an appeal processing fee not to exceed fifteen dollars ($15.00) from the appellant and, if cross appealed, the cross appellant. (2) Appeals from the commission to the Court of Appeals shall be allowed as in other civil actions and shall take precedence over all other civil cases appealed to the Court of Appeals. (3) (A) Upon appeal to the Court of Appeals, no additional evidence shall be heard. (B) In the absence of fraud, the findings of fact made by the commission within its power shall be conclusive and binding upon the Court of Appeals and shall be given the same force and effect as in cases heretofore decided by the Supreme Court, except subject to review as in subdivision (b)(4) of this section. (4) The Court of Appeals shall review only questions of law and may modify, reverse, remand for rehearing, or set aside the order or award, upon any of the following grounds, and no other: (A) That the commission acted without or in excess of its powers; (B) That the order or award was procured by fraud; (C) That the facts found by the commission do not support the order or award; or (D) That the order or award was not supported by substantial evidence of record. (c) Appeal Costs. (1) In all appeals the cost shall be assessed as provided by law in civil cases. (2) The commission may require a bond from either party, if it deems necessary, in cases appealed to the Court of Appeals. (d) School District Employees. The action taken by the commission with respect to the allowance or disallowance of any claim filed by a school district employee shall be subject to appeal to the Court of Appeals as provided for in subsection (b) of this section. Init. Meas. 1948, No. 4, § 25, Acts 1949, p. 1420; Acts 1967, No. 501, § 1; 1975 (Extended Sess., 1976), No. 1227, § 15; 1979, No. 252, § 1; 1979, No. 253, § 7; 1979, No. 597, § 4; 1981, No. 290, § 14; 1981, No. 631, §§ 1, 2; A.S.A. 1947, §§ 81-1325, 81-1325.1; reen. Acts 1987, No. 1015, § 15; Acts 2001, No. 1757, § 7; 2003, No. 1473, § 24.

(a) Award or Order of Administrative Law Judge or Single Commissioner - Review. (1) A compensation order or award of an administrative law judge or a single commissioner shall become final unless a party to the dispute shall, within thirty (30) days from the receipt by him or her of the order or award, petition in writing for a review by the full commission of the order or award. (2) Any other party to the dispute may cross appeal by filing a written petition for cross appeal within fifteen (15) days after the notice of appeal is filed in the office of the Workers' Compensation Commission, except that in no event shall a cross appellant have less than thirty (30) days from the receipt by him or her of the order or award within which to file a notice of cross appeal.

(1) A compensation order or award of an administrative law judge or a single commissioner shall become final unless a party to the dispute shall, within thirty (30) days from the receipt by him or her of the order or award, petition in writing for a review by the full commission of the order or award.

(2) Any other party to the dispute may cross appeal by filing a written petition for cross appeal within fifteen (15) days after the notice of appeal is filed in the office of the Workers' Compensation Commission, except that in no event shall a cross appellant have less than thirty (30) days from the receipt by him or her of the order or award within which to file a notice of cross appeal.

(b) Award or Order of Commission - Appeal. (1) A compensation order or award of the commission shall become final unless a party to the dispute shall, within thirty (30) days from receipt by him or her of the order or award, file notice of appeal to the Court of Appeals, which is designated as the forum for judicial review of those orders and awards. (A) The appeal to the Court of Appeals may be taken by filing in the office of the commission, within thirty (30) days from the date of the receipt of the order or award of the commission, a notice of appeal, whereupon the commission under its certificate shall send to the Court of Appeals all pertinent documents and papers, together with a transcript of evidence and the findings and orders, which shall become the record of the cause. (B) Any other party to the dispute may cross appeal by filing in the office of the commission a notice of cross appeal to the Court of Appeals within fifteen (15) days after the notice of appeal is filed, except that in no event shall a cross appellant have less than thirty (30) days from his or her receipt of the order or award of the commission within which to file a notice of cross appeal. (C) The commission may assess and collect an appeal processing fee not to exceed fifteen dollars ($15.00) from the appellant and, if cross appealed, the cross appellant. (2) Appeals from the commission to the Court of Appeals shall be allowed as in other civil actions and shall take precedence over all other civil cases appealed to the Court of Appeals. (3) (A) Upon appeal to the Court of Appeals, no additional evidence shall be heard. (B) In the absence of fraud, the findings of fact made by the commission within its power shall be conclusive and binding upon the Court of Appeals and shall be given the same force and effect as in cases heretofore decided by the Supreme Court, except subject to review as in subdivision (b)(4) of this section. (4) The Court of Appeals shall review only questions of law and may modify, reverse, remand for rehearing, or set aside the order or award, upon any of the following grounds, and no other: (A) That the commission acted without or in excess of its powers; (B) That the order or award was procured by fraud; (C) That the facts found by the commission do not support the order or award; or (D) That the order or award was not supported by substantial evidence of record.

(1) A compensation order or award of the commission shall become final unless a party to the dispute shall, within thirty (30) days from receipt by him or her of the order or award, file notice of appeal to the Court of Appeals, which is designated as the forum for judicial review of those orders and awards. (A) The appeal to the Court of Appeals may be taken by filing in the office of the commission, within thirty (30) days from the date of the receipt of the order or award of the commission, a notice of appeal, whereupon the commission under its certificate shall send to the Court of Appeals all pertinent documents and papers, together with a transcript of evidence and the findings and orders, which shall become the record of the cause. (B) Any other party to the dispute may cross appeal by filing in the office of the commission a notice of cross appeal to the Court of Appeals within fifteen (15) days after the notice of appeal is filed, except that in no event shall a cross appellant have less than thirty (30) days from his or her receipt of the order or award of the commission within which to file a notice of cross appeal. (C) The commission may assess and collect an appeal processing fee not to exceed fifteen dollars ($15.00) from the appellant and, if cross appealed, the cross appellant.

(A) The appeal to the Court of Appeals may be taken by filing in the office of the commission, within thirty (30) days from the date of the receipt of the order or award of the commission, a notice of appeal, whereupon the commission under its certificate shall send to the Court of Appeals all pertinent documents and papers, together with a transcript of evidence and the findings and orders, which shall become the record of the cause.

(B) Any other party to the dispute may cross appeal by filing in the office of the commission a notice of cross appeal to the Court of Appeals within fifteen (15) days after the notice of appeal is filed, except that in no event shall a cross appellant have less than thirty (30) days from his or her receipt of the order or award of the commission within which to file a notice of cross appeal.

(C) The commission may assess and collect an appeal processing fee not to exceed fifteen dollars ($15.00) from the appellant and, if cross appealed, the cross appellant.

(2) Appeals from the commission to the Court of Appeals shall be allowed as in other civil actions and shall take precedence over all other civil cases appealed to the Court of Appeals.

(3) (A) Upon appeal to the Court of Appeals, no additional evidence shall be heard. (B) In the absence of fraud, the findings of fact made by the commission within its power shall be conclusive and binding upon the Court of Appeals and shall be given the same force and effect as in cases heretofore decided by the Supreme Court, except subject to review as in subdivision (b)(4) of this section.

(A) Upon appeal to the Court of Appeals, no additional evidence shall be heard.

(B) In the absence of fraud, the findings of fact made by the commission within its power shall be conclusive and binding upon the Court of Appeals and shall be given the same force and effect as in cases heretofore decided by the Supreme Court, except subject to review as in subdivision (b)(4) of this section.

(4) The Court of Appeals shall review only questions of law and may modify, reverse, remand for rehearing, or set aside the order or award, upon any of the following grounds, and no other: (A) That the commission acted without or in excess of its powers; (B) That the order or award was procured by fraud; (C) That the facts found by the commission do not support the order or award; or (D) That the order or award was not supported by substantial evidence of record.

(A) That the commission acted without or in excess of its powers;

(B) That the order or award was procured by fraud;

(C) That the facts found by the commission do not support the order or award; or

(D) That the order or award was not supported by substantial evidence of record.

(c) Appeal Costs. (1) In all appeals the cost shall be assessed as provided by law in civil cases. (2) The commission may require a bond from either party, if it deems necessary, in cases appealed to the Court of Appeals.

(1) In all appeals the cost shall be assessed as provided by law in civil cases.

(2) The commission may require a bond from either party, if it deems necessary, in cases appealed to the Court of Appeals.

(d) School District Employees. The action taken by the commission with respect to the allowance or disallowance of any claim filed by a school district employee shall be subject to appeal to the Court of Appeals as provided for in subsection (b) of this section.

Init. Meas. 1948, No. 4, § 25, Acts 1949, p. 1420; Acts 1967, No. 501, § 1; 1975 (Extended Sess., 1976), No. 1227, § 15; 1979, No. 252, § 1; 1979, No. 253, § 7; 1979, No. 597, § 4; 1981, No. 290, § 14; 1981, No. 631, §§ 1, 2; A.S.A. 1947, §§ 81-1325, 81-1325.1; reen. Acts 1987, No. 1015, § 15; Acts 2001, No. 1757, § 7; 2003, No. 1473, § 24.
Ark. Code Ann. § 11-10-210 — AR Code / Title 11 / Chapter 10 / Subchapter 2 / Section 11-10-210
Arkansas Code of 1987 (2023) Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) Subchapter 2 - DEFINITIONS (§§ 11-10-201 — 11-10-227) Section 11-10-210 - Employment
Status: reserved

(a) As used in this chapter, unless the context clearly requires otherwise, "employment" means: (1) Service performed after December 31, 1977, including service in interstate commerce, by: (A) Any officer of a corporation; or (B) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; (C) [Repealed.] (2) Service performed: (A) By an individual in the employ of this state or any of its instrumentalities, or in the employ of this state and one (1) or more states or their instrumentalities; and (B) In the employ of any political subdivision of this state or any instrumentality of any one (1) or more of the political subdivisions, or any instrumentality of this state or any of its political subdivisions and one (1) or more other states or political subdivisions. Provided that the service is excluded from "employment" as defined in the Federal Unemployment Tax Act by section 3306(c)(7) of that act and is not excluded from "employment" under subdivision (a)(4) of this section; (3) Service performed by an individual in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) of the Internal Revenue Code of 1954 if the organization had one (1) or more individuals in employment for some portion of a day in each of ten (10) different days, whether or not the days were consecutive, within the current or preceding calendar year irrespective of whether the same individuals are or were employed in each day; (4) For the purposes of subdivisions (a)(2) and (3) of this section, the term "employment" does not apply to service performed: (A) In the employ of: (i) A church or convention or association of churches; or (ii) An organization that is operated primarily for religious purposes and that is operated, supervised, controlled, or principally supported by a church or convention or association of churches; (B) By a duly ordained, commissioned, or licensed minister of a church in the exercise of his or her ministry or by a member of a religious order in the exercise of duties required by the order; (C) In the employ of a governmental entity referred to in subdivision (a)(2) of this section if the service is performed by an individual in the exercise of duties: (i) As an elected official; (ii) As a member of a legislative body or a member of the judiciary of a state or political subdivision; (iii) As a member of the Arkansas Army National Guard or the Arkansas Air National Guard; (iv) In a position which under or pursuant to the laws of this state is designated as a major nontenured policymaking or advisory position or a policymaking or advisory position the performance of the duties of which ordinarily does not require more than eight (8) hours per week; (v) During any calendar year beginning on and after January 1, 1999, as an election official or election worker if the amount of the remuneration received by the individual during the calendar year is less than one thousand dollars ($1,000); (D) In a facility conducted for the purpose of carrying out a program of rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury or for the purpose of providing remunerative work for individuals who because of their impaired physical or mental capacity cannot be readily absorbed into the competitive labor market, by an individual receiving the rehabilitation or remunerative work; (E) As part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision thereof, by an individual receiving the work relief or work training; (F) By an inmate of a custodial or penal institution; or (G) Beginning on and after July 1, 1999, by a person committed to a penal institution; (5) Service performed by an individual in agricultural labor as defined in subdivision (f)(1) of this section when: (A) The service is performed for a person who: (i) During any calendar quarter in either the current or the preceding calendar year paid remuneration in cash of twenty thousand dollars ($20,000) or more to individuals employed in agricultural labor; or (ii) For some portion of a day in each of twenty (20) different calendar weeks, whether or not the weeks were consecutive, in either the current or preceding calendar year, employed in agricultural labor ten (10) or more individuals, regardless of whether they were employed at the same moment of time; (B) For the purposes of this subdivision (a)(5), any individual who is a member of a crew furnished by a crew leader to perform service in agricultural labor for any other person shall be treated as an employee of the crew leader: (i) If the crew leader holds a valid certificate of registration under the Migrant and Seasonal Agricultural Worker Protection Act of 1983 or substantially all the members of the crew operate or maintain tractors, mechanized harvesting or cropdusting equipment, or any other mechanized equipment, which is provided by the crew leader; and (ii) If the individual is not an employee of the other person within the meaning of subdivision (a)(1) of this section; (C) For the purposes of this subdivision (a)(5), in the case of any individual who is furnished by a crew leader to perform service in agricultural labor for any other person and who is not treated as an employee of that crew leader under subdivision (a)(5)(B) of this section: (i) The other person and not the crew leader shall be treated as the employer of the individual; and (ii) The other person shall be treated as having paid cash remuneration to the individual in an amount equal to the amount of cash remuneration paid to the individual by the crew leader, either on his or her own behalf or on behalf of the other person, for the service in agricultural labor performed for the other person; (D) For the purposes of this subdivision (a)(5), the term "crew leader" means an individual who: (i) Furnishes individuals to perform service in agricultural labor for any other person; (ii) Pays, either on his or her own behalf or on behalf of the other person, the individuals so furnished by him or her for the service in agricultural labor performed by them; and (iii) Has not entered into a written agreement with the other person under which the individual is designated as an employee of the other person; (6) Domestic service in a private home, local college club, or local chapter of a college fraternity or sorority if performed for an employing unit which paid cash remuneration of one thousand dollars ($1,000) or more to individuals employed in domestic service in any calendar quarter in the calendar year or the preceding calendar year; (7) Service of an individual who is a citizen of the United States, performed outside the United States, except in Canada, or in the case of the Virgin Islands, in the employ of an American employer, other than service which is deemed employment under the provisions of subsections (b) and (c) of this section or the parallel provisions of another state's law, if: (A) The employer's principal place of business in the United States is located in this state; (B) The employer has no place of business in the United States, but: (i) The employer is an individual who is a resident of this state; (ii) The employer is a corporation which is organized under the laws of this state; or (iii) The employer is a partnership or a trust and the number of partners or trustees who are residents of this state is greater than the number who are residents of any one (1) other state; (C) None of the criteria of subdivision (a)(7)(A) or subdivision (a)(7)(B) of this section are met, but the employer has elected coverage in this state or, the employer having failed to elect coverage in any state, the individual has filed a claim for benefits, based on the service, under the law of this state; or (D) "American employer" for purposes of this section means a person who is: (i) An individual who is a resident of the United States; (ii) A partnership, if two-thirds (2/3) or more of the partners are residents of the United States; (iii) A trust, if all of the trustees are residents of the United States; or (iv) A corporation organized under the laws of the United States or of any state; (8) Notwithstanding subsection (b) of this section, all service performed by an officer or member of the crew of an American vessel on or in connection with the vessel if the operating office from which the operations of the vessel operating on navigable waters within or without the United States are ordinarily and regularly supervised, managed, directed, and controlled is within this state; and (9) Notwithstanding any other provisions of this section, service with respect to which a tax is required to be paid under any federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund or which as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act is required to be covered under this chapter. (b) The term "employment" shall include an individual's entire service performed within or both within and without this state if the service is localized in this state. Service shall be deemed to be localized within a state if: (1) The service is performed entirely within the state; or (2) The service is performed both within and without the state but the service performed without the state is incidental to the individual's service within the state, for example, service that is temporary or transitory in nature or consists of isolated transactions. (c) The term "employment" shall include an individual's entire service performed within, or both within and without, this state if the service is not localized in any state but some of the service is performed in this state and: (1) The individual's base of operations is in this state; or (2) If there is no base of operations, then the place from which the service is directed or controlled is in this state; or (3) The individual's base of operations or place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state; (4) The term "employment" shall also include an individual's service, wherever performed within the United States, the Virgin Islands, or Canada, if: (A) Such service is not covered under the unemployment compensation law of any other state, the Virgin Islands, or Canada; and (B) The place from which the service is directed or controlled is in this state. (d) Service covered by an election pursuant to § 11-10-403 and service covered by an election duly approved by the Director of the Division of Workforce Services in accordance with an arrangement pursuant to § 11-10-544 shall be deemed to be employment during the effective period of the election. (e) Service performed by an individual for an employer for wages in a lawful business, industry, trade, profession, or enterprise, and the individual's employment status has been determined by consideration of the twenty-factor test required by the Empower Independent Contractors Act of 2019, § 11-1-201 et seq., is deemed to be employment under this chapter. (f) The term "employment" does not include: (1) Service performed by an individual in agricultural labor, except as provided in subdivision (a)(5) of this section. For purposes of this subdivision (f)(1), the term "agricultural labor" means any service performed which was agricultural labor as defined in this subsection prior to January 1, 1972, and remunerated service performed: (A) On a farm, in the employ of any person, in connection with cultivating the soil or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and furbearing animals and wildlife; (B) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of the farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane if the major part of the service is performed on a farm; (C) In connection with the production or harvesting of any commodity defined as an agricultural commodity in the Agricultural Marketing Act, 12 U.S.C. § 1141j , or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes; (D) (i) In the employ of the operator of a farm in handling, planting, drying, packing, packaging, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity, but only if the operator produced more than one-half (½) of the commodity with respect to which the service is performed. (ii) In the employ of a group of operators of farms, or a cooperative organization of which the operators are members, in the performance of service described in subdivision (f)(1)(D)(i) of this section, but only if the operators produced more than one-half (½) of the commodity with respect to which the service is performed. (iii) The provisions of subdivisions (f)(1)(D)(i) and (ii) of this section shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption; (E) On a farm operated for profit if the service is not in the course of the employer's trade or business. As used in this subdivision (f)(1), the term "farm" includes stock, dairy, poultry, fruit, furbearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards; or (F) (i) As an alien admitted to the United States under the Immigration and Nationality Act, 8 U.S.C. § 1184(c) and 8 U.S.C. § 1101(a)(15)(H) . (ii) However, an alien exempted under subdivision (f)(1)(F)(i) of this section shall be counted in determining whether an agricultural employer meets the coverage requirements under subdivision (a)(5)(A) of this section; (2) Domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for an employing unit that paid cash remuneration of one thousand dollars ($1,000) or more to individuals employed in domestic service in any calendar quarter in the calendar year or the preceding calendar year; (3) Service not in the course of the employer's trade or business performed in any calendar quarter by an employee, unless the cash remuneration paid for the service is fifty dollars ($50.00) or more and the service is performed by an individual who is regularly employed by the employer to perform the service. For purposes of this section, an individual shall be deemed to be regularly employed by an employer during a calendar quarter only if: (A) On each of some twenty-four (24) days during the quarter, the individual performs for the employer for some portion of the day service not in the course of the employer's trade or business; or (B) The individual was regularly employed as determined under subdivision (f)(3)(A) of this section by the employer in the performance of the service during the preceding calendar quarter; (4) Service performed on or in connection with a vessel or aircraft not an American vessel or American aircraft if the employee is employed on and in connection with the vessel or aircraft when outside the United States; (5) Service performed by an individual in the employ of his or her son, daughter, or spouse, and service performed by a child under the age of twenty-one (21) years in the employ of his or her father or mother; (6) Service performed in the employ of the United States Government or of an instrumentality of the United States which is: (A) Wholly or partially owned by the United States; or (B) Exempt from the tax imposed by section 3301 of the Federal Unemployment Tax Act by virtue of any provision of law which specifically refers to that section or the corresponding section of prior law in granting the exemption; (7) Service performed in the employ of any political subdivision of the state or any instrumentality of any political subdivision which is wholly owned by one (1) or more political subdivisions of the state; (8) Service performed by an individual for any political caucus, committee, headquarters, or other groups of like nature not established on a permanent basis; (9) Service performed by an individual as an employee or employee representative as defined in section 1 of the Railroad Unemployment Insurance Act; (10) (A) Service performed in any calendar quarter in the employ of any organization exempt from income tax under section 501(a) of the Internal Revenue Code of 1954, other than an organization described in section 401(a) or under section 521 of the Internal Revenue Code of 1954 if the remuneration for the service is less than fifty dollars ($50.00); (B) Service performed by an individual under the age of twenty-two (22) years who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on as a student in a full-time program, taken for credit at the institution, which combines academic instruction with work experience, if the service is an integral part of the program and the institution has so certified to the employer, except that this subdivision (f)(10)(B) shall not apply to service performed in a program established for or on behalf of an employer or group of employers; (C) Service performed in the employ of a school, college, or university if the service is performed by a student who is enrolled and is regularly attending classes at the school, college, or university; or (D) Service performed in the employ of a hospital if the service is performed by a patient of the hospital as defined in § 11-10-221 ; (11) Service performed in the employ of a foreign government, including service as a consular or other officer or employee or a nondiplomatic representative; (12) Service performed in the employ of an instrumentality wholly owned by a foreign government: (A) If the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and (B) If the United States Secretary of State shall certify to the United States Secretary of the Treasury that the foreign government, with respect to whose instrumentality exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof; (13) Service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school chartered or approved pursuant to state law and service performed as an intern in the employ of a hospital by an individual who has completed a four-year course in a medical school chartered or approved pursuant to state law; (14) Service performed by an individual for any person or employing unit as an insurance agent or as an insurance solicitor if all service performed by the individual for the person or employing unit is performed for remuneration solely by way of commission; (15) Any service performed by an individual for any person or employing unit as a real estate agent or as a real estate solicitor or salesman if all service performed by the individual for the person or employing unit is performed for remuneration solely by way of commission; (16) (A) Service performed by an individual in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution, provided that the service does not constitute employment performed by an employee under the Federal Unemployment Tax Act; (B) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him or her at a fixed price, his or her compensation being based on the retention of the excess of the price over the amount at which the newspapers or magazines are charged to him or her, whether or not he or she is guaranteed a minimum amount of compensation for the service or is entitled to be credited with the unsold newspapers or magazines turned back; (17) Service performed in the employ of an international organization; (18) Service performed by an individual in or as an officer or member of the crew of a vessel while it is engaged in the catching, taking, harvesting, cultivating, or farming of any kind of fish, shellfish, crustacea, sponges, seaweed, or other aquatic forms of animal and vegetable life, including service performed by any such individual as an ordinary incident to any such activity, except: (A) Service performed in connection with the catching or taking of salmon or halibut for commercial purposes; and (B) Service performed on or in connection with a vessel of more than ten (10) net tons, determined in the manner provided for determining the register tonnage of merchant vessels under the laws of the United States; (19) Service that is performed by a nonresident alien individual for the period that he or she is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a)(15) of the Immigration and Nationality Act and which is performed to carry out the purpose specified in subparagraph (F) or (J), as the case may be; (20) Service performed by a person committed to a penal institution; (21) (A) Services performed as personal care services for a certified home- and community-based health services provider licensed under § 20-10-2301 et seq., unless the provider is a state or local government entity or federally recognized Indian tribe as described in 26 U.S.C § 3306(c)(7) or a nonprofit organization as described in 26 U.S.C § 3309(a)(1) . (B) Subdivision (f)(21)(A) of this section is retroactive to January 1, 2010; (22) Services described in 26 U.S.C. § 3306(c)(20) , as it existed on January 1, 2015; (23) (A) Service performed by an owner-operator that provides a motor vehicle and the services of a driver to a motor carrier under a written contract. (B) An employee or agent of the owner-operator shall not be considered an employee of the motor carrier for purposes of employment security taxation or compensation. (C) This subdivision (f)(23) does not apply if: (i) The service constitutes employment performed by an employee under the Federal Unemployment Tax Act; or (ii) The owner-operator is a state or local government entity or federally recognized Indian tribe as described in 26 U.S.C. § 3306(c)(7) or a nonprofit organization as described in 26 U.S.C. § 3309(a)(1) ; or (24) (A) Services performed by a direct seller as defined in the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. No. 97-248, the Small Business Job Protection Act of 1996, Pub. L. No. 104-188, and as defined in other applicable federal law. (B) This subdivision (f)(24) does not apply to: (i) Services performed in the employ of a state or local government entity or federally recognized Indian tribe or territory if the services are excluded from employment under the Federal Unemployment Tax Act, 26 U.S.C. § 3306(c)(7) ; or (ii) Services performed in the employ of a religious, charitable, educational, or other organization if the services are excluded from employment under the Federal Unemployment Tax Act, 26 U.S.C. § 3306(c)(8) . (g) If the services performed during one-half (½) or more of any pay period by an individual for any person or employing unit employing him or her constitute employment, all the services of the individual for the period shall be deemed to be employment, but if the services performed during more than one-half (½) of any pay period by an individual for any person or employing unit employing him or her do not constitute employment, then none of the services of the individual for the period shall be deemed to be employment. As used in this section, the term "pay period" means a period of not more than thirty-one (31) consecutive days for which a payment or remuneration is ordinarily made to the individual by any person or employing unit employing him or her. Amended by Act 2021, No. 947,§ 3, eff. 7/28/2021. Amended by Act 2019, No. 1055,§ 8, eff. 7/24/2019. Amended by Act 2019, No. 1055,§ 7, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 183, eff. 7/1/2019. Amended by Act 2017, No. 1115,§ 1, eff. 1/1/2018. Amended by Act 2017, No. 591,§ 1, eff. 8/1/2017. Amended by Act 2015, No. 1133,§ 1, eff. 7/22/2015. Amended by Act 2015, No. 1128,§ 1, eff. 7/22/2015. Amended by Act 2015, No. 945,§ 1, eff. 4/2/2015. Amended by Act 2013, No. 1180,§ 1, eff. 4/12/2013. Acts 1941, No. 391, § 2; 1943, No. 110, § 1; 1947, No. 398, § 1; 1949, No. 129, § 1; 1949, No. 155, § 2; 1955, No. 395, §§ 2, 3; 1963, No. 93, § 1; 1963, No. 104, § 1; 1965, No. 551, § 1; 1971, No. 35, § 3; 1973, No. 65, § 1; 1973, No. 329, §§ 2, 3, 4, 12; 1975, No. 609, § 1; 1975 (Extended Sess., 1976), No. 1083, §§ 2, 3; 1977, No. 376, §§ 3, 4; 1979, No. 492, §§ 1-3; 1979, No. 922, §§ 1-3; 1983, No. 482, §§ 1-3; 1985, No. 8, § 1; 1985, No. 9, § 1; A.S.A. 1947, § 81-1103; reen. Acts 1987, No. 672, § 2; Acts 1987, No. 753, § 1; 1995, No. 581, § 1; 1997, No. 234, § 4; 1999, No. 1116, §§ 3-5; 2003, No. 1223, § 1.

(a) As used in this chapter, unless the context clearly requires otherwise, "employment" means: (1) Service performed after December 31, 1977, including service in interstate commerce, by: (A) Any officer of a corporation; or (B) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; (C) [Repealed.] (2) Service performed: (A) By an individual in the employ of this state or any of its instrumentalities, or in the employ of this state and one (1) or more states or their instrumentalities; and (B) In the employ of any political subdivision of this state or any instrumentality of any one (1) or more of the political subdivisions, or any instrumentality of this state or any of its political subdivisions and one (1) or more other states or political subdivisions. Provided that the service is excluded from "employment" as defined in the Federal Unemployment Tax Act by section 3306(c)(7) of that act and is not excluded from "employment" under subdivision (a)(4) of this section; (3) Service performed by an individual in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) of the Internal Revenue Code of 1954 if the organization had one (1) or more individuals in employment for some portion of a day in each of ten (10) different days, whether or not the days were consecutive, within the current or preceding calendar year irrespective of whether the same individuals are or were employed in each day; (4) For the purposes of subdivisions (a)(2) and (3) of this section, the term "employment" does not apply to service performed: (A) In the employ of: (i) A church or convention or association of churches; or (ii) An organization that is operated primarily for religious purposes and that is operated, supervised, controlled, or principally supported by a church or convention or association of churches; (B) By a duly ordained, commissioned, or licensed minister of a church in the exercise of his or her ministry or by a member of a religious order in the exercise of duties required by the order; (C) In the employ of a governmental entity referred to in subdivision (a)(2) of this section if the service is performed by an individual in the exercise of duties: (i) As an elected official; (ii) As a member of a legislative body or a member of the judiciary of a state or political subdivision; (iii) As a member of the Arkansas Army National Guard or the Arkansas Air National Guard; (iv) In a position which under or pursuant to the laws of this state is designated as a major nontenured policymaking or advisory position or a policymaking or advisory position the performance of the duties of which ordinarily does not require more than eight (8) hours per week; (v) During any calendar year beginning on and after January 1, 1999, as an election official or election worker if the amount of the remuneration received by the individual during the calendar year is less than one thousand dollars ($1,000); (D) In a facility conducted for the purpose of carrying out a program of rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury or for the purpose of providing remunerative work for individuals who because of their impaired physical or mental capacity cannot be readily absorbed into the competitive labor market, by an individual receiving the rehabilitation or remunerative work; (E) As part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision thereof, by an individual receiving the work relief or work training; (F) By an inmate of a custodial or penal institution; or (G) Beginning on and after July 1, 1999, by a person committed to a penal institution; (5) Service performed by an individual in agricultural labor as defined in subdivision (f)(1) of this section when: (A) The service is performed for a person who: (i) During any calendar quarter in either the current or the preceding calendar year paid remuneration in cash of twenty thousand dollars ($20,000) or more to individuals employed in agricultural labor; or (ii) For some portion of a day in each of twenty (20) different calendar weeks, whether or not the weeks were consecutive, in either the current or preceding calendar year, employed in agricultural labor ten (10) or more individuals, regardless of whether they were employed at the same moment of time; (B) For the purposes of this subdivision (a)(5), any individual who is a member of a crew furnished by a crew leader to perform service in agricultural labor for any other person shall be treated as an employee of the crew leader: (i) If the crew leader holds a valid certificate of registration under the Migrant and Seasonal Agricultural Worker Protection Act of 1983 or substantially all the members of the crew operate or maintain tractors, mechanized harvesting or cropdusting equipment, or any other mechanized equipment, which is provided by the crew leader; and (ii) If the individual is not an employee of the other person within the meaning of subdivision (a)(1) of this section; (C) For the purposes of this subdivision (a)(5), in the case of any individual who is furnished by a crew leader to perform service in agricultural labor for any other person and who is not treated as an employee of that crew leader under subdivision (a)(5)(B) of this section: (i) The other person and not the crew leader shall be treated as the employer of the individual; and (ii) The other person shall be treated as having paid cash remuneration to the individual in an amount equal to the amount of cash remuneration paid to the individual by the crew leader, either on his or her own behalf or on behalf of the other person, for the service in agricultural labor performed for the other person; (D) For the purposes of this subdivision (a)(5), the term "crew leader" means an individual who: (i) Furnishes individuals to perform service in agricultural labor for any other person; (ii) Pays, either on his or her own behalf or on behalf of the other person, the individuals so furnished by him or her for the service in agricultural labor performed by them; and (iii) Has not entered into a written agreement with the other person under which the individual is designated as an employee of the other person; (6) Domestic service in a private home, local college club, or local chapter of a college fraternity or sorority if performed for an employing unit which paid cash remuneration of one thousand dollars ($1,000) or more to individuals employed in domestic service in any calendar quarter in the calendar year or the preceding calendar year; (7) Service of an individual who is a citizen of the United States, performed outside the United States, except in Canada, or in the case of the Virgin Islands, in the employ of an American employer, other than service which is deemed employment under the provisions of subsections (b) and (c) of this section or the parallel provisions of another state's law, if: (A) The employer's principal place of business in the United States is located in this state; (B) The employer has no place of business in the United States, but: (i) The employer is an individual who is a resident of this state; (ii) The employer is a corporation which is organized under the laws of this state; or (iii) The employer is a partnership or a trust and the number of partners or trustees who are residents of this state is greater than the number who are residents of any one (1) other state; (C) None of the criteria of subdivision (a)(7)(A) or subdivision (a)(7)(B) of this section are met, but the employer has elected coverage in this state or, the employer having failed to elect coverage in any state, the individual has filed a claim for benefits, based on the service, under the law of this state; or (D) "American employer" for purposes of this section means a person who is: (i) An individual who is a resident of the United States; (ii) A partnership, if two-thirds (2/3) or more of the partners are residents of the United States; (iii) A trust, if all of the trustees are residents of the United States; or (iv) A corporation organized under the laws of the United States or of any state; (8) Notwithstanding subsection (b) of this section, all service performed by an officer or member of the crew of an American vessel on or in connection with the vessel if the operating office from which the operations of the vessel operating on navigable waters within or without the United States are ordinarily and regularly supervised, managed, directed, and controlled is within this state; and (9) Notwithstanding any other provisions of this section, service with respect to which a tax is required to be paid under any federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund or which as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act is required to be covered under this chapter.

(1) Service performed after December 31, 1977, including service in interstate commerce, by: (A) Any officer of a corporation; or (B) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; (C) [Repealed.]

(A) Any officer of a corporation; or

(B) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee;

(C) [Repealed.]

(2) Service performed: (A) By an individual in the employ of this state or any of its instrumentalities, or in the employ of this state and one (1) or more states or their instrumentalities; and (B) In the employ of any political subdivision of this state or any instrumentality of any one (1) or more of the political subdivisions, or any instrumentality of this state or any of its political subdivisions and one (1) or more other states or political subdivisions. Provided that the service is excluded from "employment" as defined in the Federal Unemployment Tax Act by section 3306(c)(7) of that act and is not excluded from "employment" under subdivision (a)(4) of this section;

(A) By an individual in the employ of this state or any of its instrumentalities, or in the employ of this state and one (1) or more states or their instrumentalities; and

(B) In the employ of any political subdivision of this state or any instrumentality of any one (1) or more of the political subdivisions, or any instrumentality of this state or any of its political subdivisions and one (1) or more other states or political subdivisions. Provided that the service is excluded from "employment" as defined in the Federal Unemployment Tax Act by section 3306(c)(7) of that act and is not excluded from "employment" under subdivision (a)(4) of this section;

(3) Service performed by an individual in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) of the Internal Revenue Code of 1954 if the organization had one (1) or more individuals in employment for some portion of a day in each of ten (10) different days, whether or not the days were consecutive, within the current or preceding calendar year irrespective of whether the same individuals are or were employed in each day;

(4) For the purposes of subdivisions (a)(2) and (3) of this section, the term "employment" does not apply to service performed: (A) In the employ of: (i) A church or convention or association of churches; or (ii) An organization that is operated primarily for religious purposes and that is operated, supervised, controlled, or principally supported by a church or convention or association of churches; (B) By a duly ordained, commissioned, or licensed minister of a church in the exercise of his or her ministry or by a member of a religious order in the exercise of duties required by the order; (C) In the employ of a governmental entity referred to in subdivision (a)(2) of this section if the service is performed by an individual in the exercise of duties: (i) As an elected official; (ii) As a member of a legislative body or a member of the judiciary of a state or political subdivision; (iii) As a member of the Arkansas Army National Guard or the Arkansas Air National Guard; (iv) In a position which under or pursuant to the laws of this state is designated as a major nontenured policymaking or advisory position or a policymaking or advisory position the performance of the duties of which ordinarily does not require more than eight (8) hours per week; (v) During any calendar year beginning on and after January 1, 1999, as an election official or election worker if the amount of the remuneration received by the individual during the calendar year is less than one thousand dollars ($1,000); (D) In a facility conducted for the purpose of carrying out a program of rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury or for the purpose of providing remunerative work for individuals who because of their impaired physical or mental capacity cannot be readily absorbed into the competitive labor market, by an individual receiving the rehabilitation or remunerative work; (E) As part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision thereof, by an individual receiving the work relief or work training; (F) By an inmate of a custodial or penal institution; or (G) Beginning on and after July 1, 1999, by a person committed to a penal institution;

(A) In the employ of: (i) A church or convention or association of churches; or (ii) An organization that is operated primarily for religious purposes and that is operated, supervised, controlled, or principally supported by a church or convention or association of churches;

(i) A church or convention or association of churches; or

(ii) An organization that is operated primarily for religious purposes and that is operated, supervised, controlled, or principally supported by a church or convention or association of churches;

(B) By a duly ordained, commissioned, or licensed minister of a church in the exercise of his or her ministry or by a member of a religious order in the exercise of duties required by the order;

(C) In the employ of a governmental entity referred to in subdivision (a)(2) of this section if the service is performed by an individual in the exercise of duties: (i) As an elected official; (ii) As a member of a legislative body or a member of the judiciary of a state or political subdivision; (iii) As a member of the Arkansas Army National Guard or the Arkansas Air National Guard; (iv) In a position which under or pursuant to the laws of this state is designated as a major nontenured policymaking or advisory position or a policymaking or advisory position the performance of the duties of which ordinarily does not require more than eight (8) hours per week; (v) During any calendar year beginning on and after January 1, 1999, as an election official or election worker if the amount of the remuneration received by the individual during the calendar year is less than one thousand dollars ($1,000);

(i) As an elected official;

(ii) As a member of a legislative body or a member of the judiciary of a state or political subdivision;

(iii) As a member of the Arkansas Army National Guard or the Arkansas Air National Guard;

(iv) In a position which under or pursuant to the laws of this state is designated as a major nontenured policymaking or advisory position or a policymaking or advisory position the performance of the duties of which ordinarily does not require more than eight (8) hours per week;

(v) During any calendar year beginning on and after January 1, 1999, as an election official or election worker if the amount of the remuneration received by the individual during the calendar year is less than one thousand dollars ($1,000);

(D) In a facility conducted for the purpose of carrying out a program of rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury or for the purpose of providing remunerative work for individuals who because of their impaired physical or mental capacity cannot be readily absorbed into the competitive labor market, by an individual receiving the rehabilitation or remunerative work;

(E) As part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision thereof, by an individual receiving the work relief or work training;

(F) By an inmate of a custodial or penal institution; or

(G) Beginning on and after July 1, 1999, by a person committed to a penal institution;

(5) Service performed by an individual in agricultural labor as defined in subdivision (f)(1) of this section when: (A) The service is performed for a person who: (i) During any calendar quarter in either the current or the preceding calendar year paid remuneration in cash of twenty thousand dollars ($20,000) or more to individuals employed in agricultural labor; or (ii) For some portion of a day in each of twenty (20) different calendar weeks, whether or not the weeks were consecutive, in either the current or preceding calendar year, employed in agricultural labor ten (10) or more individuals, regardless of whether they were employed at the same moment of time; (B) For the purposes of this subdivision (a)(5), any individual who is a member of a crew furnished by a crew leader to perform service in agricultural labor for any other person shall be treated as an employee of the crew leader: (i) If the crew leader holds a valid certificate of registration under the Migrant and Seasonal Agricultural Worker Protection Act of 1983 or substantially all the members of the crew operate or maintain tractors, mechanized harvesting or cropdusting equipment, or any other mechanized equipment, which is provided by the crew leader; and (ii) If the individual is not an employee of the other person within the meaning of subdivision (a)(1) of this section; (C) For the purposes of this subdivision (a)(5), in the case of any individual who is furnished by a crew leader to perform service in agricultural labor for any other person and who is not treated as an employee of that crew leader under subdivision (a)(5)(B) of this section: (i) The other person and not the crew leader shall be treated as the employer of the individual; and (ii) The other person shall be treated as having paid cash remuneration to the individual in an amount equal to the amount of cash remuneration paid to the individual by the crew leader, either on his or her own behalf or on behalf of the other person, for the service in agricultural labor performed for the other person; (D) For the purposes of this subdivision (a)(5), the term "crew leader" means an individual who: (i) Furnishes individuals to perform service in agricultural labor for any other person; (ii) Pays, either on his or her own behalf or on behalf of the other person, the individuals so furnished by him or her for the service in agricultural labor performed by them; and (iii) Has not entered into a written agreement with the other person under which the individual is designated as an employee of the other person;

(A) The service is performed for a person who: (i) During any calendar quarter in either the current or the preceding calendar year paid remuneration in cash of twenty thousand dollars ($20,000) or more to individuals employed in agricultural labor; or (ii) For some portion of a day in each of twenty (20) different calendar weeks, whether or not the weeks were consecutive, in either the current or preceding calendar year, employed in agricultural labor ten (10) or more individuals, regardless of whether they were employed at the same moment of time;

(i) During any calendar quarter in either the current or the preceding calendar year paid remuneration in cash of twenty thousand dollars ($20,000) or more to individuals employed in agricultural labor; or

(ii) For some portion of a day in each of twenty (20) different calendar weeks, whether or not the weeks were consecutive, in either the current or preceding calendar year, employed in agricultural labor ten (10) or more individuals, regardless of whether they were employed at the same moment of time;

(B) For the purposes of this subdivision (a)(5), any individual who is a member of a crew furnished by a crew leader to perform service in agricultural labor for any other person shall be treated as an employee of the crew leader: (i) If the crew leader holds a valid certificate of registration under the Migrant and Seasonal Agricultural Worker Protection Act of 1983 or substantially all the members of the crew operate or maintain tractors, mechanized harvesting or cropdusting equipment, or any other mechanized equipment, which is provided by the crew leader; and (ii) If the individual is not an employee of the other person within the meaning of subdivision (a)(1) of this section;

(i) If the crew leader holds a valid certificate of registration under the Migrant and Seasonal Agricultural Worker Protection Act of 1983 or substantially all the members of the crew operate or maintain tractors, mechanized harvesting or cropdusting equipment, or any other mechanized equipment, which is provided by the crew leader; and

(ii) If the individual is not an employee of the other person within the meaning of subdivision (a)(1) of this section;

(C) For the purposes of this subdivision (a)(5), in the case of any individual who is furnished by a crew leader to perform service in agricultural labor for any other person and who is not treated as an employee of that crew leader under subdivision (a)(5)(B) of this section: (i) The other person and not the crew leader shall be treated as the employer of the individual; and (ii) The other person shall be treated as having paid cash remuneration to the individual in an amount equal to the amount of cash remuneration paid to the individual by the crew leader, either on his or her own behalf or on behalf of the other person, for the service in agricultural labor performed for the other person;

(i) The other person and not the crew leader shall be treated as the employer of the individual; and

(ii) The other person shall be treated as having paid cash remuneration to the individual in an amount equal to the amount of cash remuneration paid to the individual by the crew leader, either on his or her own behalf or on behalf of the other person, for the service in agricultural labor performed for the other person;

(D) For the purposes of this subdivision (a)(5), the term "crew leader" means an individual who: (i) Furnishes individuals to perform service in agricultural labor for any other person; (ii) Pays, either on his or her own behalf or on behalf of the other person, the individuals so furnished by him or her for the service in agricultural labor performed by them; and (iii) Has not entered into a written agreement with the other person under which the individual is designated as an employee of the other person;

(i) Furnishes individuals to perform service in agricultural labor for any other person;

(ii) Pays, either on his or her own behalf or on behalf of the other person, the individuals so furnished by him or her for the service in agricultural labor performed by them; and

(iii) Has not entered into a written agreement with the other person under which the individual is designated as an employee of the other person;

(6) Domestic service in a private home, local college club, or local chapter of a college fraternity or sorority if performed for an employing unit which paid cash remuneration of one thousand dollars ($1,000) or more to individuals employed in domestic service in any calendar quarter in the calendar year or the preceding calendar year;

(7) Service of an individual who is a citizen of the United States, performed outside the United States, except in Canada, or in the case of the Virgin Islands, in the employ of an American employer, other than service which is deemed employment under the provisions of subsections (b) and (c) of this section or the parallel provisions of another state's law, if: (A) The employer's principal place of business in the United States is located in this state; (B) The employer has no place of business in the United States, but: (i) The employer is an individual who is a resident of this state; (ii) The employer is a corporation which is organized under the laws of this state; or (iii) The employer is a partnership or a trust and the number of partners or trustees who are residents of this state is greater than the number who are residents of any one (1) other state; (C) None of the criteria of subdivision (a)(7)(A) or subdivision (a)(7)(B) of this section are met, but the employer has elected coverage in this state or, the employer having failed to elect coverage in any state, the individual has filed a claim for benefits, based on the service, under the law of this state; or (D) "American employer" for purposes of this section means a person who is: (i) An individual who is a resident of the United States; (ii) A partnership, if two-thirds (2/3) or more of the partners are residents of the United States; (iii) A trust, if all of the trustees are residents of the United States; or (iv) A corporation organized under the laws of the United States or of any state;

(A) The employer's principal place of business in the United States is located in this state;

(B) The employer has no place of business in the United States, but: (i) The employer is an individual who is a resident of this state; (ii) The employer is a corporation which is organized under the laws of this state; or (iii) The employer is a partnership or a trust and the number of partners or trustees who are residents of this state is greater than the number who are residents of any one (1) other state;

(i) The employer is an individual who is a resident of this state;

(ii) The employer is a corporation which is organized under the laws of this state; or

(iii) The employer is a partnership or a trust and the number of partners or trustees who are residents of this state is greater than the number who are residents of any one (1) other state;

(C) None of the criteria of subdivision (a)(7)(A) or subdivision (a)(7)(B) of this section are met, but the employer has elected coverage in this state or, the employer having failed to elect coverage in any state, the individual has filed a claim for benefits, based on the service, under the law of this state; or

(D) "American employer" for purposes of this section means a person who is: (i) An individual who is a resident of the United States; (ii) A partnership, if two-thirds (2/3) or more of the partners are residents of the United States; (iii) A trust, if all of the trustees are residents of the United States; or (iv) A corporation organized under the laws of the United States or of any state;

(i) An individual who is a resident of the United States;

(ii) A partnership, if two-thirds (2/3) or more of the partners are residents of the United States;

(iii) A trust, if all of the trustees are residents of the United States; or

(iv) A corporation organized under the laws of the United States or of any state;

(8) Notwithstanding subsection (b) of this section, all service performed by an officer or member of the crew of an American vessel on or in connection with the vessel if the operating office from which the operations of the vessel operating on navigable waters within or without the United States are ordinarily and regularly supervised, managed, directed, and controlled is within this state; and

(9) Notwithstanding any other provisions of this section, service with respect to which a tax is required to be paid under any federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund or which as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act is required to be covered under this chapter.

(b) The term "employment" shall include an individual's entire service performed within or both within and without this state if the service is localized in this state. Service shall be deemed to be localized within a state if: (1) The service is performed entirely within the state; or (2) The service is performed both within and without the state but the service performed without the state is incidental to the individual's service within the state, for example, service that is temporary or transitory in nature or consists of isolated transactions.

(1) The service is performed entirely within the state; or

(2) The service is performed both within and without the state but the service performed without the state is incidental to the individual's service within the state, for example, service that is temporary or transitory in nature or consists of isolated transactions.

(c) The term "employment" shall include an individual's entire service performed within, or both within and without, this state if the service is not localized in any state but some of the service is performed in this state and: (1) The individual's base of operations is in this state; or (2) If there is no base of operations, then the place from which the service is directed or controlled is in this state; or (3) The individual's base of operations or place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state; (4) The term "employment" shall also include an individual's service, wherever performed within the United States, the Virgin Islands, or Canada, if: (A) Such service is not covered under the unemployment compensation law of any other state, the Virgin Islands, or Canada; and (B) The place from which the service is directed or controlled is in this state.

(1) The individual's base of operations is in this state; or

(2) If there is no base of operations, then the place from which the service is directed or controlled is in this state; or

(3) The individual's base of operations or place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state;

(4) The term "employment" shall also include an individual's service, wherever performed within the United States, the Virgin Islands, or Canada, if: (A) Such service is not covered under the unemployment compensation law of any other state, the Virgin Islands, or Canada; and (B) The place from which the service is directed or controlled is in this state.

(A) Such service is not covered under the unemployment compensation law of any other state, the Virgin Islands, or Canada; and

(B) The place from which the service is directed or controlled is in this state.

(d) Service covered by an election pursuant to § 11-10-403 and service covered by an election duly approved by the Director of the Division of Workforce Services in accordance with an arrangement pursuant to § 11-10-544 shall be deemed to be employment during the effective period of the election.

(e) Service performed by an individual for an employer for wages in a lawful business, industry, trade, profession, or enterprise, and the individual's employment status has been determined by consideration of the twenty-factor test required by the Empower Independent Contractors Act of 2019, § 11-1-201 et seq., is deemed to be employment under this chapter.

(f) The term "employment" does not include: (1) Service performed by an individual in agricultural labor, except as provided in subdivision (a)(5) of this section. For purposes of this subdivision (f)(1), the term "agricultural labor" means any service performed which was agricultural labor as defined in this subsection prior to January 1, 1972, and remunerated service performed: (A) On a farm, in the employ of any person, in connection with cultivating the soil or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and furbearing animals and wildlife; (B) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of the farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane if the major part of the service is performed on a farm; (C) In connection with the production or harvesting of any commodity defined as an agricultural commodity in the Agricultural Marketing Act, 12 U.S.C. § 1141j , or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes; (D) (i) In the employ of the operator of a farm in handling, planting, drying, packing, packaging, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity, but only if the operator produced more than one-half (½) of the commodity with respect to which the service is performed. (ii) In the employ of a group of operators of farms, or a cooperative organization of which the operators are members, in the performance of service described in subdivision (f)(1)(D)(i) of this section, but only if the operators produced more than one-half (½) of the commodity with respect to which the service is performed. (iii) The provisions of subdivisions (f)(1)(D)(i) and (ii) of this section shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption; (E) On a farm operated for profit if the service is not in the course of the employer's trade or business. As used in this subdivision (f)(1), the term "farm" includes stock, dairy, poultry, fruit, furbearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards; or (F) (i) As an alien admitted to the United States under the Immigration and Nationality Act, 8 U.S.C. § 1184(c) and 8 U.S.C. § 1101(a)(15)(H) . (ii) However, an alien exempted under subdivision (f)(1)(F)(i) of this section shall be counted in determining whether an agricultural employer meets the coverage requirements under subdivision (a)(5)(A) of this section; (2) Domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for an employing unit that paid cash remuneration of one thousand dollars ($1,000) or more to individuals employed in domestic service in any calendar quarter in the calendar year or the preceding calendar year; (3) Service not in the course of the employer's trade or business performed in any calendar quarter by an employee, unless the cash remuneration paid for the service is fifty dollars ($50.00) or more and the service is performed by an individual who is regularly employed by the employer to perform the service. For purposes of this section, an individual shall be deemed to be regularly employed by an employer during a calendar quarter only if: (A) On each of some twenty-four (24) days during the quarter, the individual performs for the employer for some portion of the day service not in the course of the employer's trade or business; or (B) The individual was regularly employed as determined under subdivision (f)(3)(A) of this section by the employer in the performance of the service during the preceding calendar quarter; (4) Service performed on or in connection with a vessel or aircraft not an American vessel or American aircraft if the employee is employed on and in connection with the vessel or aircraft when outside the United States; (5) Service performed by an individual in the employ of his or her son, daughter, or spouse, and service performed by a child under the age of twenty-one (21) years in the employ of his or her father or mother; (6) Service performed in the employ of the United States Government or of an instrumentality of the United States which is: (A) Wholly or partially owned by the United States; or (B) Exempt from the tax imposed by section 3301 of the Federal Unemployment Tax Act by virtue of any provision of law which specifically refers to that section or the corresponding section of prior law in granting the exemption; (7) Service performed in the employ of any political subdivision of the state or any instrumentality of any political subdivision which is wholly owned by one (1) or more political subdivisions of the state; (8) Service performed by an individual for any political caucus, committee, headquarters, or other groups of like nature not established on a permanent basis; (9) Service performed by an individual as an employee or employee representative as defined in section 1 of the Railroad Unemployment Insurance Act; (10) (A) Service performed in any calendar quarter in the employ of any organization exempt from income tax under section 501(a) of the Internal Revenue Code of 1954, other than an organization described in section 401(a) or under section 521 of the Internal Revenue Code of 1954 if the remuneration for the service is less than fifty dollars ($50.00); (B) Service performed by an individual under the age of twenty-two (22) years who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on as a student in a full-time program, taken for credit at the institution, which combines academic instruction with work experience, if the service is an integral part of the program and the institution has so certified to the employer, except that this subdivision (f)(10)(B) shall not apply to service performed in a program established for or on behalf of an employer or group of employers; (C) Service performed in the employ of a school, college, or university if the service is performed by a student who is enrolled and is regularly attending classes at the school, college, or university; or (D) Service performed in the employ of a hospital if the service is performed by a patient of the hospital as defined in § 11-10-221 ; (11) Service performed in the employ of a foreign government, including service as a consular or other officer or employee or a nondiplomatic representative; (12) Service performed in the employ of an instrumentality wholly owned by a foreign government: (A) If the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and (B) If the United States Secretary of State shall certify to the United States Secretary of the Treasury that the foreign government, with respect to whose instrumentality exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof; (13) Service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school chartered or approved pursuant to state law and service performed as an intern in the employ of a hospital by an individual who has completed a four-year course in a medical school chartered or approved pursuant to state law; (14) Service performed by an individual for any person or employing unit as an insurance agent or as an insurance solicitor if all service performed by the individual for the person or employing unit is performed for remuneration solely by way of commission; (15) Any service performed by an individual for any person or employing unit as a real estate agent or as a real estate solicitor or salesman if all service performed by the individual for the person or employing unit is performed for remuneration solely by way of commission; (16) (A) Service performed by an individual in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution, provided that the service does not constitute employment performed by an employee under the Federal Unemployment Tax Act; (B) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him or her at a fixed price, his or her compensation being based on the retention of the excess of the price over the amount at which the newspapers or magazines are charged to him or her, whether or not he or she is guaranteed a minimum amount of compensation for the service or is entitled to be credited with the unsold newspapers or magazines turned back; (17) Service performed in the employ of an international organization; (18) Service performed by an individual in or as an officer or member of the crew of a vessel while it is engaged in the catching, taking, harvesting, cultivating, or farming of any kind of fish, shellfish, crustacea, sponges, seaweed, or other aquatic forms of animal and vegetable life, including service performed by any such individual as an ordinary incident to any such activity, except: (A) Service performed in connection with the catching or taking of salmon or halibut for commercial purposes; and (B) Service performed on or in connection with a vessel of more than ten (10) net tons, determined in the manner provided for determining the register tonnage of merchant vessels under the laws of the United States; (19) Service that is performed by a nonresident alien individual for the period that he or she is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a)(15) of the Immigration and Nationality Act and which is performed to carry out the purpose specified in subparagraph (F) or (J), as the case may be; (20) Service performed by a person committed to a penal institution; (21) (A) Services performed as personal care services for a certified home- and community-based health services provider licensed under § 20-10-2301 et seq., unless the provider is a state or local government entity or federally recognized Indian tribe as described in 26 U.S.C § 3306(c)(7) or a nonprofit organization as described in 26 U.S.C § 3309(a)(1) . (B) Subdivision (f)(21)(A) of this section is retroactive to January 1, 2010; (22) Services described in 26 U.S.C. § 3306(c)(20) , as it existed on January 1, 2015; (23) (A) Service performed by an owner-operator that provides a motor vehicle and the services of a driver to a motor carrier under a written contract. (B) An employee or agent of the owner-operator shall not be considered an employee of the motor carrier for purposes of employment security taxation or compensation. (C) This subdivision (f)(23) does not apply if: (i) The service constitutes employment performed by an employee under the Federal Unemployment Tax Act; or (ii) The owner-operator is a state or local government entity or federally recognized Indian tribe as described in 26 U.S.C. § 3306(c)(7) or a nonprofit organization as described in 26 U.S.C. § 3309(a)(1) ; or (24) (A) Services performed by a direct seller as defined in the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. No. 97-248, the Small Business Job Protection Act of 1996, Pub. L. No. 104-188, and as defined in other applicable federal law. (B) This subdivision (f)(24) does not apply to: (i) Services performed in the employ of a state or local government entity or federally recognized Indian tribe or territory if the services are excluded from employment under the Federal Unemployment Tax Act, 26 U.S.C. § 3306(c)(7) ; or (ii) Services performed in the employ of a religious, charitable, educational, or other organization if the services are excluded from employment under the Federal Unemployment Tax Act, 26 U.S.C. § 3306(c)(8) .

(1) Service performed by an individual in agricultural labor, except as provided in subdivision (a)(5) of this section. For purposes of this subdivision (f)(1), the term "agricultural labor" means any service performed which was agricultural labor as defined in this subsection prior to January 1, 1972, and remunerated service performed: (A) On a farm, in the employ of any person, in connection with cultivating the soil or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and furbearing animals and wildlife; (B) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of the farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane if the major part of the service is performed on a farm; (C) In connection with the production or harvesting of any commodity defined as an agricultural commodity in the Agricultural Marketing Act, 12 U.S.C. § 1141j , or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes; (D) (i) In the employ of the operator of a farm in handling, planting, drying, packing, packaging, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity, but only if the operator produced more than one-half (½) of the commodity with respect to which the service is performed. (ii) In the employ of a group of operators of farms, or a cooperative organization of which the operators are members, in the performance of service described in subdivision (f)(1)(D)(i) of this section, but only if the operators produced more than one-half (½) of the commodity with respect to which the service is performed. (iii) The provisions of subdivisions (f)(1)(D)(i) and (ii) of this section shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption; (E) On a farm operated for profit if the service is not in the course of the employer's trade or business. As used in this subdivision (f)(1), the term "farm" includes stock, dairy, poultry, fruit, furbearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards; or (F) (i) As an alien admitted to the United States under the Immigration and Nationality Act, 8 U.S.C. § 1184(c) and 8 U.S.C. § 1101(a)(15)(H) . (ii) However, an alien exempted under subdivision (f)(1)(F)(i) of this section shall be counted in determining whether an agricultural employer meets the coverage requirements under subdivision (a)(5)(A) of this section;

(A) On a farm, in the employ of any person, in connection with cultivating the soil or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and furbearing animals and wildlife;

(B) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of the farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane if the major part of the service is performed on a farm;

(C) In connection with the production or harvesting of any commodity defined as an agricultural commodity in the Agricultural Marketing Act, 12 U.S.C. § 1141j , or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes;

(D) (i) In the employ of the operator of a farm in handling, planting, drying, packing, packaging, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity, but only if the operator produced more than one-half (½) of the commodity with respect to which the service is performed. (ii) In the employ of a group of operators of farms, or a cooperative organization of which the operators are members, in the performance of service described in subdivision (f)(1)(D)(i) of this section, but only if the operators produced more than one-half (½) of the commodity with respect to which the service is performed. (iii) The provisions of subdivisions (f)(1)(D)(i) and (ii) of this section shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption;

(i) In the employ of the operator of a farm in handling, planting, drying, packing, packaging, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity, but only if the operator produced more than one-half (½) of the commodity with respect to which the service is performed.

(ii) In the employ of a group of operators of farms, or a cooperative organization of which the operators are members, in the performance of service described in subdivision (f)(1)(D)(i) of this section, but only if the operators produced more than one-half (½) of the commodity with respect to which the service is performed.

(iii) The provisions of subdivisions (f)(1)(D)(i) and (ii) of this section shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption;

(E) On a farm operated for profit if the service is not in the course of the employer's trade or business. As used in this subdivision (f)(1), the term "farm" includes stock, dairy, poultry, fruit, furbearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards; or

(F) (i) As an alien admitted to the United States under the Immigration and Nationality Act, 8 U.S.C. § 1184(c) and 8 U.S.C. § 1101(a)(15)(H) . (ii) However, an alien exempted under subdivision (f)(1)(F)(i) of this section shall be counted in determining whether an agricultural employer meets the coverage requirements under subdivision (a)(5)(A) of this section;

(i) As an alien admitted to the United States under the Immigration and Nationality Act, 8 U.S.C. § 1184(c) and 8 U.S.C. § 1101(a)(15)(H) .

(ii) However, an alien exempted under subdivision (f)(1)(F)(i) of this section shall be counted in determining whether an agricultural employer meets the coverage requirements under subdivision (a)(5)(A) of this section;

(2) Domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for an employing unit that paid cash remuneration of one thousand dollars ($1,000) or more to individuals employed in domestic service in any calendar quarter in the calendar year or the preceding calendar year;

(3) Service not in the course of the employer's trade or business performed in any calendar quarter by an employee, unless the cash remuneration paid for the service is fifty dollars ($50.00) or more and the service is performed by an individual who is regularly employed by the employer to perform the service. For purposes of this section, an individual shall be deemed to be regularly employed by an employer during a calendar quarter only if: (A) On each of some twenty-four (24) days during the quarter, the individual performs for the employer for some portion of the day service not in the course of the employer's trade or business; or (B) The individual was regularly employed as determined under subdivision (f)(3)(A) of this section by the employer in the performance of the service during the preceding calendar quarter;

(A) On each of some twenty-four (24) days during the quarter, the individual performs for the employer for some portion of the day service not in the course of the employer's trade or business; or

(B) The individual was regularly employed as determined under subdivision (f)(3)(A) of this section by the employer in the performance of the service during the preceding calendar quarter;

(4) Service performed on or in connection with a vessel or aircraft not an American vessel or American aircraft if the employee is employed on and in connection with the vessel or aircraft when outside the United States;

(5) Service performed by an individual in the employ of his or her son, daughter, or spouse, and service performed by a child under the age of twenty-one (21) years in the employ of his or her father or mother;

(6) Service performed in the employ of the United States Government or of an instrumentality of the United States which is: (A) Wholly or partially owned by the United States; or (B) Exempt from the tax imposed by section 3301 of the Federal Unemployment Tax Act by virtue of any provision of law which specifically refers to that section or the corresponding section of prior law in granting the exemption;

(A) Wholly or partially owned by the United States; or

(B) Exempt from the tax imposed by section 3301 of the Federal Unemployment Tax Act by virtue of any provision of law which specifically refers to that section or the corresponding section of prior law in granting the exemption;

(7) Service performed in the employ of any political subdivision of the state or any instrumentality of any political subdivision which is wholly owned by one (1) or more political subdivisions of the state;

(8) Service performed by an individual for any political caucus, committee, headquarters, or other groups of like nature not established on a permanent basis;

(9) Service performed by an individual as an employee or employee representative as defined in section 1 of the Railroad Unemployment Insurance Act;

(10) (A) Service performed in any calendar quarter in the employ of any organization exempt from income tax under section 501(a) of the Internal Revenue Code of 1954, other than an organization described in section 401(a) or under section 521 of the Internal Revenue Code of 1954 if the remuneration for the service is less than fifty dollars ($50.00); (B) Service performed by an individual under the age of twenty-two (22) years who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on as a student in a full-time program, taken for credit at the institution, which combines academic instruction with work experience, if the service is an integral part of the program and the institution has so certified to the employer, except that this subdivision (f)(10)(B) shall not apply to service performed in a program established for or on behalf of an employer or group of employers; (C) Service performed in the employ of a school, college, or university if the service is performed by a student who is enrolled and is regularly attending classes at the school, college, or university; or (D) Service performed in the employ of a hospital if the service is performed by a patient of the hospital as defined in § 11-10-221 ;

(A) Service performed in any calendar quarter in the employ of any organization exempt from income tax under section 501(a) of the Internal Revenue Code of 1954, other than an organization described in section 401(a) or under section 521 of the Internal Revenue Code of 1954 if the remuneration for the service is less than fifty dollars ($50.00);

(B) Service performed by an individual under the age of twenty-two (22) years who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on as a student in a full-time program, taken for credit at the institution, which combines academic instruction with work experience, if the service is an integral part of the program and the institution has so certified to the employer, except that this subdivision (f)(10)(B) shall not apply to service performed in a program established for or on behalf of an employer or group of employers;

(C) Service performed in the employ of a school, college, or university if the service is performed by a student who is enrolled and is regularly attending classes at the school, college, or university; or

(D) Service performed in the employ of a hospital if the service is performed by a patient of the hospital as defined in § 11-10-221 ;

(11) Service performed in the employ of a foreign government, including service as a consular or other officer or employee or a nondiplomatic representative;

(12) Service performed in the employ of an instrumentality wholly owned by a foreign government: (A) If the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and (B) If the United States Secretary of State shall certify to the United States Secretary of the Treasury that the foreign government, with respect to whose instrumentality exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof;

(A) If the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and

(B) If the United States Secretary of State shall certify to the United States Secretary of the Treasury that the foreign government, with respect to whose instrumentality exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof;

(13) Service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school chartered or approved pursuant to state law and service performed as an intern in the employ of a hospital by an individual who has completed a four-year course in a medical school chartered or approved pursuant to state law;

(14) Service performed by an individual for any person or employing unit as an insurance agent or as an insurance solicitor if all service performed by the individual for the person or employing unit is performed for remuneration solely by way of commission;

(15) Any service performed by an individual for any person or employing unit as a real estate agent or as a real estate solicitor or salesman if all service performed by the individual for the person or employing unit is performed for remuneration solely by way of commission;

(16) (A) Service performed by an individual in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution, provided that the service does not constitute employment performed by an employee under the Federal Unemployment Tax Act; (B) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him or her at a fixed price, his or her compensation being based on the retention of the excess of the price over the amount at which the newspapers or magazines are charged to him or her, whether or not he or she is guaranteed a minimum amount of compensation for the service or is entitled to be credited with the unsold newspapers or magazines turned back;

(A) Service performed by an individual in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution, provided that the service does not constitute employment performed by an employee under the Federal Unemployment Tax Act;

(B) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him or her at a fixed price, his or her compensation being based on the retention of the excess of the price over the amount at which the newspapers or magazines are charged to him or her, whether or not he or she is guaranteed a minimum amount of compensation for the service or is entitled to be credited with the unsold newspapers or magazines turned back;

(17) Service performed in the employ of an international organization;

(18) Service performed by an individual in or as an officer or member of the crew of a vessel while it is engaged in the catching, taking, harvesting, cultivating, or farming of any kind of fish, shellfish, crustacea, sponges, seaweed, or other aquatic forms of animal and vegetable life, including service performed by any such individual as an ordinary incident to any such activity, except: (A) Service performed in connection with the catching or taking of salmon or halibut for commercial purposes; and (B) Service performed on or in connection with a vessel of more than ten (10) net tons, determined in the manner provided for determining the register tonnage of merchant vessels under the laws of the United States;

(A) Service performed in connection with the catching or taking of salmon or halibut for commercial purposes; and

(B) Service performed on or in connection with a vessel of more than ten (10) net tons, determined in the manner provided for determining the register tonnage of merchant vessels under the laws of the United States;

(19) Service that is performed by a nonresident alien individual for the period that he or she is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a)(15) of the Immigration and Nationality Act and which is performed to carry out the purpose specified in subparagraph (F) or (J), as the case may be;

(20) Service performed by a person committed to a penal institution;

(21) (A) Services performed as personal care services for a certified home- and community-based health services provider licensed under § 20-10-2301 et seq., unless the provider is a state or local government entity or federally recognized Indian tribe as described in 26 U.S.C § 3306(c)(7) or a nonprofit organization as described in 26 U.S.C § 3309(a)(1) . (B) Subdivision (f)(21)(A) of this section is retroactive to January 1, 2010;

(A) Services performed as personal care services for a certified home- and community-based health services provider licensed under § 20-10-2301 et seq., unless the provider is a state or local government entity or federally recognized Indian tribe as described in 26 U.S.C § 3306(c)(7) or a nonprofit organization as described in 26 U.S.C § 3309(a)(1) .

(B) Subdivision (f)(21)(A) of this section is retroactive to January 1, 2010;

(22) Services described in 26 U.S.C. § 3306(c)(20) , as it existed on January 1, 2015;

(23) (A) Service performed by an owner-operator that provides a motor vehicle and the services of a driver to a motor carrier under a written contract. (B) An employee or agent of the owner-operator shall not be considered an employee of the motor carrier for purposes of employment security taxation or compensation. (C) This subdivision (f)(23) does not apply if: (i) The service constitutes employment performed by an employee under the Federal Unemployment Tax Act; or (ii) The owner-operator is a state or local government entity or federally recognized Indian tribe as described in 26 U.S.C. § 3306(c)(7) or a nonprofit organization as described in 26 U.S.C. § 3309(a)(1) ; or

(A) Service performed by an owner-operator that provides a motor vehicle and the services of a driver to a motor carrier under a written contract.

(B) An employee or agent of the owner-operator shall not be considered an employee of the motor carrier for purposes of employment security taxation or compensation.

(C) This subdivision (f)(23) does not apply if: (i) The service constitutes employment performed by an employee under the Federal Unemployment Tax Act; or (ii) The owner-operator is a state or local government entity or federally recognized Indian tribe as described in 26 U.S.C. § 3306(c)(7) or a nonprofit organization as described in 26 U.S.C. § 3309(a)(1) ; or

(i) The service constitutes employment performed by an employee under the Federal Unemployment Tax Act; or

(ii) The owner-operator is a state or local government entity or federally recognized Indian tribe as described in 26 U.S.C. § 3306(c)(7) or a nonprofit organization as described in 26 U.S.C. § 3309(a)(1) ; or

(24) (A) Services performed by a direct seller as defined in the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. No. 97-248, the Small Business Job Protection Act of 1996, Pub. L. No. 104-188, and as defined in other applicable federal law. (B) This subdivision (f)(24) does not apply to: (i) Services performed in the employ of a state or local government entity or federally recognized Indian tribe or territory if the services are excluded from employment under the Federal Unemployment Tax Act, 26 U.S.C. § 3306(c)(7) ; or (ii) Services performed in the employ of a religious, charitable, educational, or other organization if the services are excluded from employment under the Federal Unemployment Tax Act, 26 U.S.C. § 3306(c)(8) .

(A) Services performed by a direct seller as defined in the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. No. 97-248, the Small Business Job Protection Act of 1996, Pub. L. No. 104-188, and as defined in other applicable federal law.

(B) This subdivision (f)(24) does not apply to: (i) Services performed in the employ of a state or local government entity or federally recognized Indian tribe or territory if the services are excluded from employment under the Federal Unemployment Tax Act, 26 U.S.C. § 3306(c)(7) ; or (ii) Services performed in the employ of a religious, charitable, educational, or other organization if the services are excluded from employment under the Federal Unemployment Tax Act, 26 U.S.C. § 3306(c)(8) .

(i) Services performed in the employ of a state or local government entity or federally recognized Indian tribe or territory if the services are excluded from employment under the Federal Unemployment Tax Act, 26 U.S.C. § 3306(c)(7) ; or

(ii) Services performed in the employ of a religious, charitable, educational, or other organization if the services are excluded from employment under the Federal Unemployment Tax Act, 26 U.S.C. § 3306(c)(8) .

(g) If the services performed during one-half (½) or more of any pay period by an individual for any person or employing unit employing him or her constitute employment, all the services of the individual for the period shall be deemed to be employment, but if the services performed during more than one-half (½) of any pay period by an individual for any person or employing unit employing him or her do not constitute employment, then none of the services of the individual for the period shall be deemed to be employment. As used in this section, the term "pay period" means a period of not more than thirty-one (31) consecutive days for which a payment or remuneration is ordinarily made to the individual by any person or employing unit employing him or her.

Amended by Act 2021, No. 947,§ 3, eff. 7/28/2021.

Amended by Act 2019, No. 1055,§ 8, eff. 7/24/2019.

Amended by Act 2019, No. 1055,§ 7, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 183, eff. 7/1/2019.

Amended by Act 2017, No. 1115,§ 1, eff. 1/1/2018.

Amended by Act 2017, No. 591,§ 1, eff. 8/1/2017.

Amended by Act 2015, No. 1133,§ 1, eff. 7/22/2015.

Amended by Act 2015, No. 1128,§ 1, eff. 7/22/2015.

Amended by Act 2015, No. 945,§ 1, eff. 4/2/2015.

Amended by Act 2013, No. 1180,§ 1, eff. 4/12/2013.

Acts 1941, No. 391, § 2; 1943, No. 110, § 1; 1947, No. 398, § 1; 1949, No. 129, § 1; 1949, No. 155, § 2; 1955, No. 395, §§ 2, 3; 1963, No. 93, § 1; 1963, No. 104, § 1; 1965, No. 551, § 1; 1971, No. 35, § 3; 1973, No. 65, § 1; 1973, No. 329, §§ 2, 3, 4, 12; 1975, No. 609, § 1; 1975 (Extended Sess., 1976), No. 1083, §§ 2, 3; 1977, No. 376, §§ 3, 4; 1979, No. 492, §§ 1-3; 1979, No. 922, §§ 1-3; 1983, No. 482, §§ 1-3; 1985, No. 8, § 1; 1985, No. 9, § 1; A.S.A. 1947, § 81-1103; reen. Acts 1987, No. 672, § 2; Acts 1987, No. 753, § 1; 1995, No. 581, § 1; 1997, No. 234, § 4; 1999, No. 1116, §§ 3-5; 2003, No. 1223, § 1.
Ark. Code Ann. § 11-10-325 — AR Code / Title 11 / Chapter 10 / Subchapter 3 / Section 11-10-325
Unemployment insurance fraud - Prevention, detection, and recovery
Status: in_force

(a) By July 1, 2021, the Director of the Division of Workforce Services shall adopt and implement internal administrative policies and business processes: (1) To pursue recovery of improper overpayments of unemployment benefits to the extent permitted by state and federal law; and (2) To allow an employer to notify the Division of Workforce Services that an individual has refused an offer of suitable work, which shall be reviewed by the director or his or her designee for a determination as to continued eligibility for benefits. (b) By January 1, 2022, the director shall adopt and implement internal administrative policies and business processes: (1) To prevent and detect fraud in the unemployment insurance program to prevent the payment of unemployment insurance program benefits to: (A) An incarcerated individual; and (B) An individual who is listed on state and national new hire databases as currently employed and ineligible for unemployment insurance program benefits; and (2) To engage with and routinely utilize the Integrity Data Hub, administered by the National Association of State Workforce Agencies, or a similar program, to prevent and detect fraud in the unemployment insurance program. Added by Act 2021, No. 667,§ 1, eff. 4/1/2021.

(a) By July 1, 2021, the Director of the Division of Workforce Services shall adopt and implement internal administrative policies and business processes: (1) To pursue recovery of improper overpayments of unemployment benefits to the extent permitted by state and federal law; and (2) To allow an employer to notify the Division of Workforce Services that an individual has refused an offer of suitable work, which shall be reviewed by the director or his or her designee for a determination as to continued eligibility for benefits.

(1) To pursue recovery of improper overpayments of unemployment benefits to the extent permitted by state and federal law; and

(2) To allow an employer to notify the Division of Workforce Services that an individual has refused an offer of suitable work, which shall be reviewed by the director or his or her designee for a determination as to continued eligibility for benefits.

(b) By January 1, 2022, the director shall adopt and implement internal administrative policies and business processes: (1) To prevent and detect fraud in the unemployment insurance program to prevent the payment of unemployment insurance program benefits to: (A) An incarcerated individual; and (B) An individual who is listed on state and national new hire databases as currently employed and ineligible for unemployment insurance program benefits; and (2) To engage with and routinely utilize the Integrity Data Hub, administered by the National Association of State Workforce Agencies, or a similar program, to prevent and detect fraud in the unemployment insurance program.

(1) To prevent and detect fraud in the unemployment insurance program to prevent the payment of unemployment insurance program benefits to: (A) An incarcerated individual; and (B) An individual who is listed on state and national new hire databases as currently employed and ineligible for unemployment insurance program benefits; and

(A) An incarcerated individual; and

(B) An individual who is listed on state and national new hire databases as currently employed and ineligible for unemployment insurance program benefits; and

(2) To engage with and routinely utilize the Integrity Data Hub, administered by the National Association of State Workforce Agencies, or a similar program, to prevent and detect fraud in the unemployment insurance program.

Added by Act 2021, No. 667,§ 1, eff. 4/1/2021.
Ark. Code Ann. § 11-14-109 — AR Code / Title 11 / Chapter 14 / Section 11-14-109
Confidentiality of records
Status: in_force

(a) All information, interviews, reports, statements, memoranda, and drug or alcohol test results, written or otherwise, received by the covered employer through a drug or alcohol testing program are confidential communications and may not be used or received in evidence, obtained in discovery, or disclosed in any public or private proceedings except in accordance with this section or in determining compensability under this chapter or the Workers' Compensation Law, § 11-9-101 et seq. (b) Covered employers, laboratories, medical review officers, employee assistance programs, drug or alcohol rehabilitation programs, and their agents who receive or have access to information concerning drug or alcohol test results shall keep all information confidential. Release of such information under any other circumstance is authorized solely pursuant to a written consent form signed voluntarily by the person tested, unless the release is compelled by a hearing officer or a court of competent jurisdiction pursuant to an appeal taken under this section relevant to a legal claim asserted by the employee or is deemed appropriate by a professional or occupational licensing board in a related disciplinary proceeding. At a minimum, the consent form must contain: (1) The name of the person who is authorized to obtain the information; (2) The purpose of the disclosure; (3) The precise information to be disclosed; (4) The duration of the consent; and (5) The signature of the person authorizing release of the information. (c) Information on drug or alcohol test results for tests administered pursuant to this chapter shall not be released or used in any criminal proceeding against the employee or job applicant. Information released contrary to this section is inadmissible as evidence in any such criminal proceeding. (d) This section does not prohibit a covered employer, agent of such employer, or laboratory conducting a drug or alcohol test from having access to employee drug or alcohol test information or using such information when consulting with legal counsel in connection with actions brought under or related to this section, or when the information is relevant to its defense in a civil or administrative matter. Neither is this section intended to prohibit disclosure among management as is reasonably necessary for making disciplinary decisions relating to violations of drug or alcohol standards of conduct adopted by an employer. (e) A person who discloses confidential medical records of an employee except as provided in this chapter shall be deemed guilty of a Class C misdemeanor. Acts 1999, No. 1552, § 9; 2005, No. 1962, § 22.

(a) All information, interviews, reports, statements, memoranda, and drug or alcohol test results, written or otherwise, received by the covered employer through a drug or alcohol testing program are confidential communications and may not be used or received in evidence, obtained in discovery, or disclosed in any public or private proceedings except in accordance with this section or in determining compensability under this chapter or the Workers' Compensation Law, § 11-9-101 et seq.

(b) Covered employers, laboratories, medical review officers, employee assistance programs, drug or alcohol rehabilitation programs, and their agents who receive or have access to information concerning drug or alcohol test results shall keep all information confidential. Release of such information under any other circumstance is authorized solely pursuant to a written consent form signed voluntarily by the person tested, unless the release is compelled by a hearing officer or a court of competent jurisdiction pursuant to an appeal taken under this section relevant to a legal claim asserted by the employee or is deemed appropriate by a professional or occupational licensing board in a related disciplinary proceeding. At a minimum, the consent form must contain: (1) The name of the person who is authorized to obtain the information; (2) The purpose of the disclosure; (3) The precise information to be disclosed; (4) The duration of the consent; and (5) The signature of the person authorizing release of the information.

(1) The name of the person who is authorized to obtain the information;

(2) The purpose of the disclosure;

(3) The precise information to be disclosed;

(4) The duration of the consent; and

(5) The signature of the person authorizing release of the information.

(c) Information on drug or alcohol test results for tests administered pursuant to this chapter shall not be released or used in any criminal proceeding against the employee or job applicant. Information released contrary to this section is inadmissible as evidence in any such criminal proceeding.

(d) This section does not prohibit a covered employer, agent of such employer, or laboratory conducting a drug or alcohol test from having access to employee drug or alcohol test information or using such information when consulting with legal counsel in connection with actions brought under or related to this section, or when the information is relevant to its defense in a civil or administrative matter. Neither is this section intended to prohibit disclosure among management as is reasonably necessary for making disciplinary decisions relating to violations of drug or alcohol standards of conduct adopted by an employer.

(e) A person who discloses confidential medical records of an employee except as provided in this chapter shall be deemed guilty of a Class C misdemeanor.

Acts 1999, No. 1552, § 9; 2005, No. 1962, § 22.
Ark. Code Ann. § 11-10-317 — AR Code / Title 11 / Chapter 10 / Subchapter 3 / Section 11-10-317
Protection against self-incrimination
Status: in_force

(a) No person shall be excused from attending and testifying or from producing books, papers, correspondence, memoranda, and other records before the Director of the Division of Workforce Services, the Board of Review, the chair of an appeal tribunal, or any duly authorized representative of any of them or in obedience to the subpoena of any of them in any cause or proceeding before the director, the board, or an appeal tribunal on the ground that the testimony or evidence, documentary or otherwise, required of him or her may tend to incriminate him or her or subject him or her to a penalty or forfeiture. (b) However, no individual shall be prosecuted or subjected to any penalty or forfeiture for or on account of any transaction, matter, or thing concerning which he or she is compelled, after having claimed his or her privilege against self-incrimination, to testify or produce evidence, documentary or otherwise, except that the individual so testifying shall not be exempt from prosecution and punishment for perjury committed in so testifying. Amended by Act 2019, No. 910,§ 223, eff. 7/1/2019. Acts 1941, No. 391, § 11; 1943, No. 138, § 18; A.S.A. 1947, § 81-1114.

(a) No person shall be excused from attending and testifying or from producing books, papers, correspondence, memoranda, and other records before the Director of the Division of Workforce Services, the Board of Review, the chair of an appeal tribunal, or any duly authorized representative of any of them or in obedience to the subpoena of any of them in any cause or proceeding before the director, the board, or an appeal tribunal on the ground that the testimony or evidence, documentary or otherwise, required of him or her may tend to incriminate him or her or subject him or her to a penalty or forfeiture.

(b) However, no individual shall be prosecuted or subjected to any penalty or forfeiture for or on account of any transaction, matter, or thing concerning which he or she is compelled, after having claimed his or her privilege against self-incrimination, to testify or produce evidence, documentary or otherwise, except that the individual so testifying shall not be exempt from prosecution and punishment for perjury committed in so testifying.

Amended by Act 2019, No. 910,§ 223, eff. 7/1/2019.

Acts 1941, No. 391, § 11; 1943, No. 138, § 18; A.S.A. 1947, § 81-1114.
Ark. Code Ann. § 11-15-105 — AR Code / Title 11 / Chapter 15 / Section 11-15-105
Verification of eligibility
Status: in_force

The Department of Veterans Affairs and the Division of Workforce Services shall assist a private employer or a local government employer in determining if an applicant or employee is a veteran, spouse of a disabled veteran, or surviving spouse of a veteran. Amended by Act 2019, No. 910,§ 6328, eff. 7/1/2019. Added by Act 2013, No. 598,§ 1, eff. 8/16/2013.

The Department of Veterans Affairs and the Division of Workforce Services shall assist a private employer or a local government employer in determining if an applicant or employee is a veteran, spouse of a disabled veteran, or surviving spouse of a veteran.

Amended by Act 2019, No. 910,§ 6328, eff. 7/1/2019.

Added by Act 2013, No. 598,§ 1, eff. 8/16/2013.
Ark. Code Ann. § 11-10-205 — AR Code / Title 11 / Chapter 10 / Subchapter 2 / Section 11-10-205
Calendar quarter
Status: in_force

As used in this chapter, unless the context clearly requires otherwise, "calendar quarter" means the period of three (3) consecutive calendar months ending on March 31, June 30, September 30, or December 31. Acts 1941, No. 391, § 2; A.S.A. 1947, § 81-1103.

As used in this chapter, unless the context clearly requires otherwise, "calendar quarter" means the period of three (3) consecutive calendar months ending on March 31, June 30, September 30, or December 31.

Acts 1941, No. 391, § 2; A.S.A. 1947, § 81-1103.
Ark. Code Ann. § 11-10-803 — AR Code / Title 11 / Chapter 10 / Subchapter 8 / Section 11-10-803
Withdrawals
Status: in_force

(a) (1) Money requisitioned from this state's account in the federal Unemployment Trust Fund shall be used exclusively for the payment of benefits and for refunds from the Unemployment Trust Fund authorized by this chapter, except that money credited to this state's account pursuant to section 903 of the Social Security Act shall be used exclusively as provided in this section. The Director of the Division of Workforce Services shall, from time to time, requisition from the federal Unemployment Trust Fund such amounts not exceeding the amounts standing to this state's account therein as he or she deems necessary for the payment of benefits and refunds for a reasonable future period. Upon receipt thereof, the money shall be deposited into the benefit account. (2) For payments beginning on and after January 1, 1997, nothing in subdivision (a)(1) of this section shall be construed to prohibit deducting an amount from unemployment compensation otherwise payable to an individual and using the amount so deducted to pay for the withholding of federal individual income tax, if the individual elected to have the deduction made and the deduction was made in accordance with Pub. L. No. 103-465 and under a program approved by the United States Secretary of Labor. (3) For payments beginning on and after January 1, 2022, subdivision (a)(1) of this section shall not be construed to prohibit deducting an amount from unemployment compensation otherwise payable to an individual and using the amount so deducted to pay for the withholding of Arkansas individual income tax, if the individual elected to have the deduction made and the deduction was made under § 26-51-905 and under a program approved by the United States Secretary of Labor. (b) Any balance of money requisitioned from the federal Unemployment Trust Fund that remains in the benefit account after the expiration of the period for which it was requisitioned shall be deducted from estimates for, and utilized in the payment of, benefits and refunds during succeeding periods or, at the discretion of the director, shall be redeposited with the United States Secretary of the Treasury to the credit of the state's account in the federal Unemployment Trust Fund. (c) (1) Expenditures of money in the benefit account and refunds from the clearing account shall not be subject to any provisions of law requiring specific appropriations or other formal release by state officers of money in their custody. (2) All warrants issued for the payment of benefits and refunds shall bear the signature of the director or his or her duly authorized agent for that purpose. (d) (1) Money credited to the account of this state in the federal Unemployment Trust Fund by the United States Secretary of the Treasury pursuant to section 903 of the Social Security Act may not be requisitioned from this state's account or used except for the payment of benefits and for the payment of expenses incurred for the administration of this chapter. However, the money may not be used for Job Training Partnership Act [repealed] programs and activities. The money may be requisitioned pursuant to the provisions of this chapter for the payment of benefits. The money may also be requisitioned and used for the payment of expenses incurred in the administration of this chapter. The money may be used only pursuant to a specific appropriation by the General Assembly and only if the expenses are incurred and the money is requisitioned after the enactment of an appropriation law that: (A) Specifies the purposes for which money is appropriated and the amounts appropriated therefor; (B) Limits the period within which the money may be obligated to a period ending not more than two (2) years after the date of the enactment of the appropriation law; (C) Limits the amount which may be obligated to an amount that does not exceed the amount by which the aggregate of the amounts transferred to the account of this state pursuant to section 903 of the Social Security Act exceeds the aggregate of the amounts used by this state pursuant to this chapter and charged against the amounts transferred to the account of this state; and (D) Notwithstanding subdivisions (d)(1)(A)-(C) of this section, moneys credited with respect to federal fiscal years 1999, 2000, and 2001 shall be used solely for the administration of the unemployment compensation program or in a manner allowable by the enabling legislation. (2) Any amount credited to the state's account under section 903 of the Social Security Act that has been appropriated for expenses of administration, whether or not withdrawn from the trust fund, shall be excluded from the Unemployment Compensation Fund balance for the purpose of determining solvency of the fund and for experience rating purposes. (3) (A) Money appropriated as provided in this section for the payment of expenses of administration shall be requisitioned as needed for the payment of obligations incurred under the appropriation and, upon requisition, shall be deposited into the Employment Security Administration Fund, § 11-10-320 , from which the payments shall be made. (B) Money so deposited shall, until expended, remain a part of the Unemployment Compensation Fund and, if it will not be expended, shall be returned promptly to the account of this state in the federal Unemployment Trust Fund. Amended by Act 2021, No. 283,§ 1, eff. 7/28/2021. Amended by Act 2019, No. 910,§ 315, eff. 7/1/2019. Acts 1941, No. 391, § 9; 1947, No. 398, § 9; 1959, No. 142, § 1; 1965, No. 33, § 1; 1969, No. 319, § 1; 1973, No. 350, § 4; 1975, No. 609, § 8; 1983, No. 482, § 31; A.S.A. 1947, § 81-1112; Acts 1987, No. 753, § 18; 1993, No. 6, § 17; 1995, No. 519, § 10; 1995, No. 1296, § 42; 1999, No. 1116, § 15.

(a) (1) Money requisitioned from this state's account in the federal Unemployment Trust Fund shall be used exclusively for the payment of benefits and for refunds from the Unemployment Trust Fund authorized by this chapter, except that money credited to this state's account pursuant to section 903 of the Social Security Act shall be used exclusively as provided in this section. The Director of the Division of Workforce Services shall, from time to time, requisition from the federal Unemployment Trust Fund such amounts not exceeding the amounts standing to this state's account therein as he or she deems necessary for the payment of benefits and refunds for a reasonable future period. Upon receipt thereof, the money shall be deposited into the benefit account. (2) For payments beginning on and after January 1, 1997, nothing in subdivision (a)(1) of this section shall be construed to prohibit deducting an amount from unemployment compensation otherwise payable to an individual and using the amount so deducted to pay for the withholding of federal individual income tax, if the individual elected to have the deduction made and the deduction was made in accordance with Pub. L. No. 103-465 and under a program approved by the United States Secretary of Labor. (3) For payments beginning on and after January 1, 2022, subdivision (a)(1) of this section shall not be construed to prohibit deducting an amount from unemployment compensation otherwise payable to an individual and using the amount so deducted to pay for the withholding of Arkansas individual income tax, if the individual elected to have the deduction made and the deduction was made under § 26-51-905 and under a program approved by the United States Secretary of Labor.

(1) Money requisitioned from this state's account in the federal Unemployment Trust Fund shall be used exclusively for the payment of benefits and for refunds from the Unemployment Trust Fund authorized by this chapter, except that money credited to this state's account pursuant to section 903 of the Social Security Act shall be used exclusively as provided in this section. The Director of the Division of Workforce Services shall, from time to time, requisition from the federal Unemployment Trust Fund such amounts not exceeding the amounts standing to this state's account therein as he or she deems necessary for the payment of benefits and refunds for a reasonable future period. Upon receipt thereof, the money shall be deposited into the benefit account.

(2) For payments beginning on and after January 1, 1997, nothing in subdivision (a)(1) of this section shall be construed to prohibit deducting an amount from unemployment compensation otherwise payable to an individual and using the amount so deducted to pay for the withholding of federal individual income tax, if the individual elected to have the deduction made and the deduction was made in accordance with Pub. L. No. 103-465 and under a program approved by the United States Secretary of Labor.

(3) For payments beginning on and after January 1, 2022, subdivision (a)(1) of this section shall not be construed to prohibit deducting an amount from unemployment compensation otherwise payable to an individual and using the amount so deducted to pay for the withholding of Arkansas individual income tax, if the individual elected to have the deduction made and the deduction was made under § 26-51-905 and under a program approved by the United States Secretary of Labor.

(b) Any balance of money requisitioned from the federal Unemployment Trust Fund that remains in the benefit account after the expiration of the period for which it was requisitioned shall be deducted from estimates for, and utilized in the payment of, benefits and refunds during succeeding periods or, at the discretion of the director, shall be redeposited with the United States Secretary of the Treasury to the credit of the state's account in the federal Unemployment Trust Fund.

(c) (1) Expenditures of money in the benefit account and refunds from the clearing account shall not be subject to any provisions of law requiring specific appropriations or other formal release by state officers of money in their custody. (2) All warrants issued for the payment of benefits and refunds shall bear the signature of the director or his or her duly authorized agent for that purpose.

(1) Expenditures of money in the benefit account and refunds from the clearing account shall not be subject to any provisions of law requiring specific appropriations or other formal release by state officers of money in their custody.

(2) All warrants issued for the payment of benefits and refunds shall bear the signature of the director or his or her duly authorized agent for that purpose.

(d) (1) Money credited to the account of this state in the federal Unemployment Trust Fund by the United States Secretary of the Treasury pursuant to section 903 of the Social Security Act may not be requisitioned from this state's account or used except for the payment of benefits and for the payment of expenses incurred for the administration of this chapter. However, the money may not be used for Job Training Partnership Act [repealed] programs and activities. The money may be requisitioned pursuant to the provisions of this chapter for the payment of benefits. The money may also be requisitioned and used for the payment of expenses incurred in the administration of this chapter. The money may be used only pursuant to a specific appropriation by the General Assembly and only if the expenses are incurred and the money is requisitioned after the enactment of an appropriation law that: (A) Specifies the purposes for which money is appropriated and the amounts appropriated therefor; (B) Limits the period within which the money may be obligated to a period ending not more than two (2) years after the date of the enactment of the appropriation law; (C) Limits the amount which may be obligated to an amount that does not exceed the amount by which the aggregate of the amounts transferred to the account of this state pursuant to section 903 of the Social Security Act exceeds the aggregate of the amounts used by this state pursuant to this chapter and charged against the amounts transferred to the account of this state; and (D) Notwithstanding subdivisions (d)(1)(A)-(C) of this section, moneys credited with respect to federal fiscal years 1999, 2000, and 2001 shall be used solely for the administration of the unemployment compensation program or in a manner allowable by the enabling legislation. (2) Any amount credited to the state's account under section 903 of the Social Security Act that has been appropriated for expenses of administration, whether or not withdrawn from the trust fund, shall be excluded from the Unemployment Compensation Fund balance for the purpose of determining solvency of the fund and for experience rating purposes. (3) (A) Money appropriated as provided in this section for the payment of expenses of administration shall be requisitioned as needed for the payment of obligations incurred under the appropriation and, upon requisition, shall be deposited into the Employment Security Administration Fund, § 11-10-320 , from which the payments shall be made. (B) Money so deposited shall, until expended, remain a part of the Unemployment Compensation Fund and, if it will not be expended, shall be returned promptly to the account of this state in the federal Unemployment Trust Fund.

(1) Money credited to the account of this state in the federal Unemployment Trust Fund by the United States Secretary of the Treasury pursuant to section 903 of the Social Security Act may not be requisitioned from this state's account or used except for the payment of benefits and for the payment of expenses incurred for the administration of this chapter. However, the money may not be used for Job Training Partnership Act [repealed] programs and activities. The money may be requisitioned pursuant to the provisions of this chapter for the payment of benefits. The money may also be requisitioned and used for the payment of expenses incurred in the administration of this chapter. The money may be used only pursuant to a specific appropriation by the General Assembly and only if the expenses are incurred and the money is requisitioned after the enactment of an appropriation law that: (A) Specifies the purposes for which money is appropriated and the amounts appropriated therefor; (B) Limits the period within which the money may be obligated to a period ending not more than two (2) years after the date of the enactment of the appropriation law; (C) Limits the amount which may be obligated to an amount that does not exceed the amount by which the aggregate of the amounts transferred to the account of this state pursuant to section 903 of the Social Security Act exceeds the aggregate of the amounts used by this state pursuant to this chapter and charged against the amounts transferred to the account of this state; and (D) Notwithstanding subdivisions (d)(1)(A)-(C) of this section, moneys credited with respect to federal fiscal years 1999, 2000, and 2001 shall be used solely for the administration of the unemployment compensation program or in a manner allowable by the enabling legislation.

(A) Specifies the purposes for which money is appropriated and the amounts appropriated therefor;

(B) Limits the period within which the money may be obligated to a period ending not more than two (2) years after the date of the enactment of the appropriation law;

(C) Limits the amount which may be obligated to an amount that does not exceed the amount by which the aggregate of the amounts transferred to the account of this state pursuant to section 903 of the Social Security Act exceeds the aggregate of the amounts used by this state pursuant to this chapter and charged against the amounts transferred to the account of this state; and

(D) Notwithstanding subdivisions (d)(1)(A)-(C) of this section, moneys credited with respect to federal fiscal years 1999, 2000, and 2001 shall be used solely for the administration of the unemployment compensation program or in a manner allowable by the enabling legislation.

(2) Any amount credited to the state's account under section 903 of the Social Security Act that has been appropriated for expenses of administration, whether or not withdrawn from the trust fund, shall be excluded from the Unemployment Compensation Fund balance for the purpose of determining solvency of the fund and for experience rating purposes.

(3) (A) Money appropriated as provided in this section for the payment of expenses of administration shall be requisitioned as needed for the payment of obligations incurred under the appropriation and, upon requisition, shall be deposited into the Employment Security Administration Fund, § 11-10-320 , from which the payments shall be made. (B) Money so deposited shall, until expended, remain a part of the Unemployment Compensation Fund and, if it will not be expended, shall be returned promptly to the account of this state in the federal Unemployment Trust Fund.

(A) Money appropriated as provided in this section for the payment of expenses of administration shall be requisitioned as needed for the payment of obligations incurred under the appropriation and, upon requisition, shall be deposited into the Employment Security Administration Fund, § 11-10-320 , from which the payments shall be made.

(B) Money so deposited shall, until expended, remain a part of the Unemployment Compensation Fund and, if it will not be expended, shall be returned promptly to the account of this state in the federal Unemployment Trust Fund.

Amended by Act 2021, No. 283,§ 1, eff. 7/28/2021.

Amended by Act 2019, No. 910,§ 315, eff. 7/1/2019.

Acts 1941, No. 391, § 9; 1947, No. 398, § 9; 1959, No. 142, § 1; 1965, No. 33, § 1; 1969, No. 319, § 1; 1973, No. 350, § 4; 1975, No. 609, § 8; 1983, No. 482, § 31; A.S.A. 1947, § 81-1112; Acts 1987, No. 753, § 18; 1993, No. 6, § 17; 1995, No. 519, § 10; 1995, No. 1296, § 42; 1999, No. 1116, § 15.
Ark. Code Ann. § 11-10-603 — AR Code / Title 11 / Chapter 10 / Subchapter 6 / Section 11-10-603
Construction
Status: in_force

Nothing in this subchapter shall preclude an otherwise eligible claimant from drawing total or partial unemployment benefits when he or she has exhausted his or her shared work benefits. Acts 1985, No. 329, § 1; 1985, No. 813, § 1; A.S.A. 1947, § 81-1104n.

Nothing in this subchapter shall preclude an otherwise eligible claimant from drawing total or partial unemployment benefits when he or she has exhausted his or her shared work benefits.

Acts 1985, No. 329, § 1; 1985, No. 813, § 1; A.S.A. 1947, § 81-1104n.