reglab/housing_qa huggingface dataset:
GA Code § 34-8-272 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 10 - Unemployment Tax Amnesty|§ 34-8-272. Definitions

 As used in this article, the term:    "Accounts receivable" means an amount of unemployment contribution, tax, administrative assessment, reimbursement in lieu of contributions, penalty, or interest which has been recorded as due and entered in the account records or any ledger maintained in the department, or which an employer should reasonably expect to become due as a direct or indirect result of any pending or completed audit or investigation, which an employer knows is being conducted by any federal, state, or local taxing authority.   "Employer" means any individual, partnership, joint venture, association, limited liability company, corporation, receiver, trustee, guardian, executor, administrator, fiduciary, or any other entity of any kind subject to any unemployment tax, contribution, or reimbursement in lieu of contributions, or any person required to collect any such unemployment tax, contribution, or reimbursement in lieu of contributions under this chapter, and as further defined in Code Section 34-8-33. The term shall also include any individual who has been deemed personally liable for the debt under the authority of Code Section 34-8-167.   "Final, due, and owing" means an assessment of unemployment contributions which has become final and is owed to the state due to either the expiration of the employer's appeal rights or, in the case of an assessment which has been appealed, either pursuant to Chapter 13 of Title 50, the "Georgia Administrative Procedure Act," or pursuant to Code Section 34-8-220, the rendition of the final order by the Commissioner or by any court of this state.Assessments that have been appealed shall be final, due, and owing 15 days after the last unappealed or unappealable order sustaining the assessment or any part thereof has become final.Assessments that have not been appealed shall be final, due, and owing 15 days after service of notice of assessment pursuant to Code Section 34-8-170.   "Unemployment tax" shall include any unemployment tax or contribution, administrative assessment, or reimbursement in lieu of contributions or recording costs incurred thereon.     (Code 1981, §34-8-272, enacted by Ga. L. 1994, p. 837, § 1.)
GA Code § 34-8-273 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 10 - Unemployment Tax Amnesty|§ 34-8-273. Development and Administration of Program; Applicability and Time Period of Program

  The Commissioner shall develop and administer a one-time unemployment tax amnesty program as provided in this article. The Commissioner shall, upon the voluntary return and remission of unemployment taxes and interest owed by any employer, waive all penalties that are assessed or subject to being assessed for outstanding liabilities for taxable periods ending or transactions occurring on or before December 31, 1994.The Commissioner shall provide by regulation as necessary for the administration of this amnesty program and shall further provide for necessary forms for the filing of amnesty applications and returns.   Notwithstanding the provisions of any other law to the contrary, the unemployment tax amnesty program shall begin by October 1, 1994, and shall be completed no later than December 31, 1994, and shall apply to all employers owing unemployment taxes, penalties, or interest administered by the Commissioner under the provisions of this chapter.The program shall apply to unemployment tax liabilities for taxable periods ending or transactions occurring on or before December 31, 1994. Amnesty unemployment tax return forms shall be in a form prescribed by the Commissioner.     (Code 1981, §34-8-273, enacted by Ga. L. 1994, p. 837, § 1.)
GA Code § 34-8-275 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 10 - Unemployment Tax Amnesty|§ 34-8-275. Amnesty Granted to Employers Meeting Requirements; Exceptions

  Amnesty shall be granted for any employer who meets the requirements of Code Section 34-8-274 in accordance with the following:   For unemployment taxes which are owed as a result of the nonreporting or underreporting of unemployment tax liabilities or the nonpayment of any accounts receivable owed by an eligible employer, the state shall waive criminal prosecution and all civil penalties which may be assessed under any provision of this chapter for the taxable years or periods for which unemployment tax amnesty is requested; and   With the exception of instances in which the employer and Commissioner enter into an installment payment agreement authorized under subsection (c) of Code Section 34-8-274, the failure to pay all unemployment taxes and interest as shown on the employer's amnesty unemployment tax return shall invalidate any amnesty granted pursuant to this article.     This article shall not apply to any employer who is on notice, written or otherwise, of a criminal investigation being conducted by an agency of the state or any political subdivision thereof or the United States, nor shall this article apply to any employer who is the subject of any criminal litigation which is pending on the date of the employer's application in any court of this state or the United States for nonpayment, delinquency, evasion, or fraud in relation to any federal taxes or to any of the unemployment taxes to which this amnesty program is applicable.   No refund or credit shall be granted for any interest or penalty paid prior to the time the employer requests amnesty pursuant to Code Section 34-8-274.   Unless the Commissioner in his or her own discretion redetermines the amount of unemployment taxes and interest due, no refund or credit shall be granted for any unemployment taxes or interest paid under the amnesty program.   Notwithstanding any provision of this article to the contrary, the Commissioner shall have the right to waive any portion of the interest due on an account receivable when it is demonstrated to the satisfaction of the Commissioner that any deficiency of the employer was not due to negligence, intentional disregard of administrative rules and regulations, or fraud and the collection of the interest by the Commissioner would be contrary to equity and good conscience.     (Code 1981, §34-8-275, enacted by Ga. L. 1994, p. 837, § 1.)
GA Code § 34-8-276 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 10 - Unemployment Tax Amnesty|§ 34-8-276. Interest on Installment Agreements

 All installment agreements authorized under subsection (c) of Code Section 34-8-274 shall bear interest on the outstanding amount of unemployment tax due at the rate prescribed under Code Section 34-8-166.    (Code 1981, §34-8-276, enacted by Ga. L. 1994, p. 837, § 1.)
GA Code § 34-8-277 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 10 - Unemployment Tax Amnesty|§ 34-8-277. Administrative Regulations, Forms, and Instructions; Publicizing Program

 The Commissioner shall promulgate administrative regulations as necessary, issue forms and instructions, and take all actions necessary to implement the provisions of this article.The Commissioner shall publicize the unemployment tax amnesty program in order to maximize the public awareness of and participation in the program.The Commissioner may, for the purpose of publicizing the unemployment tax amnesty program, contract with any advertising agency within or outside this state.    (Code 1981, §34-8-277, enacted by Ga. L. 1994, p. 837, § 1.)
GA Code § 34-8-278 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 10 - Unemployment Tax Amnesty|§ 34-8-278. Accounting Procedures; Disposition of Collections

 For purposes of accounting for the unemployment contributions received pursuant to this chapter, the Commissioner shall maintain an accounting and reporting of funds collected under the amnesty program.All contributions or reimbursements in lieu of contributions collected shall be remitted to the Unemployment Compensation Fund created pursuant to Code Section 34-8-83.    (Code 1981, §34-8-278, enacted by Ga. L. 1994, p. 837, § 1.)
GA Code § 34-8-279 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 10 - Unemployment Tax Amnesty|§ 34-8-279. Collection Fees

  In addition to all other penalties provided under this chapter or any other law, the Commissioner may by regulation impose after the expiration of the unemployment tax amnesty period a cost of collection fee of 20 percent of any deficiency assessed for any taxable period ending or transactions occurring after December 31, 1994.This fee shall be in addition to all other applicable penalties, fees, or costs. The Commissioner shall have the right to waive any collection fee when it is demonstrated that any deficiency of the employer was not due to negligence, intentional disregard of administrative rules and regulations, or fraud.   In addition to all other penalties provided under this chapter or any other law, the Commissioner may by regulation impose after the expiration of the unemployment tax amnesty period a cost of collection fee of 50 percent of any deficiency for taxable periods ending or transactions occurring on or before December 31, 1994, regardless of when due.This fee shall be in addition to all other applicable penalties, fees, or costs.The Commissioner shall have the right to waive any collection fee when it is demonstrated that any deficiency of the employer was not due to negligence, intentional disregard of administrative rules and regulations, or fraud.   The provisions of subsections (a) and (b) of this Code section shall not apply to any account or accounts receivable which has been protested pursuant to Code Section 34-8-167 or 34-8-170 as of the expiration of the unemployment tax amnesty period or to any account or accounts receivable on which the employer is remitting timely payments under a payment agreement negotiated with the Commissioner prior to or during the amnesty period.   The fee levied under subsections (a) and (b) of this Code section shall not apply to unemployment taxes paid pursuant to the terms of the amnesty program.     (Code 1981, §34-8-279, enacted by Ga. L. 1994, p. 837, § 1.)
GA Code § 34-8-280 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 10 - Unemployment Tax Amnesty|§ 34-8-280. Debt Collection Services

 The Commissioner may, for the purpose of collecting any delinquent unemployment tax due from an employer, contract with any debt collection agency or attorney doing business within or outside this state for the collection of such delinquent unemployment tax, including penalties and interest and collections thereon.Without limiting any authority otherwise granted to the Commissioner in Code Section 34-8-169, the Commissioner may also pay such agency or attorney from the fees authorized in Code Section 34-8-279.    (Code 1981, §34-8-280, enacted by Ga. L. 1994, p. 837, § 1.)
GA Code § 34-8-290 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 11 - Work Share Programs|§ 34-8-290. Work Share as Alternative to Layoffs; Program Requirements

  The Commissioner shall have the authority to adopt, amend, or rescind rules and regulations and to take such other action as deemed necessary or suitable in order to establish a work-sharing program that provides employers with an alternative to layoffs.   Any work-sharing program so established shall:   Allow employers to voluntarily reduce employees' hours by 10 to 60 percent in lieu of layoffs and provide employees with a corresponding prorated share of unemployment benefits;   Conform to the provisions of the definition of short-time compensation program provided in 26 U.S.C. Section 3306(v) of the Federal Unemployment Tax Act; and   Include such provisions as are necessary to qualify for available federal reimbursement of benefits and federal short-time compensation administrative grants available, including, but not limited to, any funds available under Title II, Subtitle A of the CARES Act (Public Law 116-136), as amended.       (Code 1981, §34-8-290, enacted by Ga. L. 2020, p. 31, § 5/SB 408; Ga. L. 2020, p. 818, § 2-4/HB 1090.)
GA Code § 34-9-2.1 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 9 - Workers' Compensation|Article 1 - General Provisions|§ 34-9-2.1. Exemption of Corporate Officers; Limitation

  A corporate officer or a member of a limited liability company who elects to be exempt from coverage under this chapter shall make such election by giving written certification to the insurer or, if there is no insurer, to the State Board of Workers' Compensation. The right of any corporation or limited liability company to exempt its officers or members from coverage under this chapter is limited as follows:   A corporation shall not be allowed to exempt more than five corporate officers and a limited liability company shall not be allowed to exempt more than five members; and   In order for the written certification of exemption to be in effect, the corporate officer must be identified by name as well as by the office held at the time of certification and the member of the limited liability company must be identified by name; and   Any employer subject to this chapter pursuant to subsection (a) of Code Section 34-9-2 before the filing of any exemptions shall remain subject to this chapter without regard to the number of exemptions filed. However, in the event that there shall be no covered employees once exemptions are elected, no coverage shall be required unless and until additional employees are employed.     A corporate officer or a member of the limited liability company who has exempted himself or herself by proper certification from coverage under this chapter may at any time revoke such exemption and thereby accept coverage under this chapter by giving certification to such effect in the same manner as provided in subsection (a) of this Code section relative to exemption from coverage.   No certification given pursuant to subsection (a) or (b) of this Code section shall become effective until it is filed with the proper entity.     (Code 1933, § 114-201, enacted by Ga. L. 1982, p. 2360, § 2; Code 1981, §34-9-2.1, enacted by Ga. L. 1982, p. 2360, § 4; Ga. L. 1988, p. 1679, § 1; Ga. L. 1995, p. 642, § 1; Ga. L. 1996, p. 1291, § 3.)   Cross references.   - Employees covered under this chapter generally, § 34-9-1.   Editor's notes.   - Ga. L. 1995, p. 642, § 13, not codified by the General Assembly, provides for severability.   JUDICIAL DECISIONS    Exemptions by corporate officers are ineffective to reduce the employee count for determining applicability of the Workers' Compensation Act, O.C.G.A. § 34-9-1 et seq., except when the exemptions reduce the employee count to zero. Once an "additional employee" is hired, corporate officers must be included in the total employee count regardless of whether they are personally exempt from the act. Hitchcock v. Jack Wiggins, Inc., 249 Ga. App. 845, 549 S.E.2d 806 (2001).    Cited in Chandler v. Hancock Bldrs., Inc., 205 Ga. App. 303, 422 S.E.2d 206 (1992).
GA Code § 34-9-2.3 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 9 - Workers' Compensation|Article 1 - General Provisions|§ 34-9-2.3. Election to Provide Workers' Compensation Coverage to Farm Laborers

 Notwithstanding the provisions of subsection (a) of Code Section 34-9-2, relative to the exempt status of individuals employed as farm laborers, an employer of farm laborers may elect to provide workers' compensation coverage to individuals employed as farm laborers by giving written notice to the board in such manner and form as provided by rule of the board.Upon the filing of the notice with the board, the employer of farm laborers shall be deemed an employer for the purposes of this chapter and each individual employed as a farm laborer shall be deemed an employee for the purposes of this chapter. An employer of farm laborers who has filed a notice pursuant to this Code section shall not discontinue the provision of workers' compensation insurance coverage for individuals employed as farm laborers until the notice filed with the board is revoked in a manner to be specified by rule of the board and written notice is given to each affected employee in a manner to be specified by rule of the board.    (Code 1981, §34-9-2.3, enacted by Ga. L. 1990, p. 293, § 1.)
GA Code § 34-9-2.4 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 9 - Workers' Compensation|Article 1 - General Provisions|§ 34-9-2.4. Work Based Learning Students Covered Under Workers' Compensation Insurance

  As used in this Code section, the term:   "Work based learning placement" or "placement" shall have the same meaning as in Code Section 34-9-430.   "Work based learning student" or "student" shall have the same meaning as in Code Section 34-9-430.     Notwithstanding the provisions of paragraph (2) of Code Section 34-9-1:   A work based learning student in a paid work based learning placement for an employer shall be deemed an employee of such employer for purposes of workers' compensation coverage; and   A work based learning student in an unpaid work based learning placement for an employer shall be deemed an employee of such employer for purposes of workers' compensation coverage unless all of the following conditions apply:   The placement, even though it includes actual operation of the facilities of the employer, is similar to training which would be given in an educational environment;   The placement is for the benefit of the student;   The student does not displace regular employees, but works under close supervision of existing staff;   The employer that provides the training derives no immediate advantage from the activities of the student; and on occasion its operations may actually be impeded;   The student is not necessarily entitled to a job at the conclusion of the placement; and   The employer and the student understand that the student is not entitled to wages for the time spent in the placement.         (Code 1981, §34-9-2.4, enacted by Ga. L. 2016, p. 207, § 3/HB 402.)   Editor's notes.   - Ga. L. 2016, p. 207, § 1/HB 402, not codified by the General Assembly, provides that: "The General Assembly finds that it would be beneficial to students, employers, and the economic health of the state to assist in providing highly trained, technologically sophisticated, and career oriented students which will aid in the development of a successful twenty-first century work force. By opening their doors to work based learning opportunities, employers can play an active role in shaping the quality of their future work force, by preparing potential leaders for their company and their community, and by helping shape future curriculum to create an educated work force for their industry as a whole. Work based learning programs can provide students the opportunity to work and learn in a real-world environment and prepare them for future career opportunities. Such work based learning opportunities can be accomplished by developing partnerships between and among the business community, industry, students, parents, school systems, and postsecondary education institutions."    Former Code Section34-9-2.4, pertaining to workers' compensation coverage for persons performing voluntary services for Olympic games was repealed by Ga. L. 1995, p. 852, § 1, effective December 31, 1997. The former Code section was based on Code 1981, § 34-9-2.4, enacted by Ga. L. 1995, p. 852, § 1.
GA Code § 34-9-4 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 9 - Workers' Compensation|Article 1 - General Provisions|§ 34-9-4. Applicability of Chapter to Employers and Employees - Employees of Planning Commissions

 All planning commissions created pursuant to Ga. L. 1957, p. 420, as amended, relating to the creation of planning commissions by certain political subdivisions, are authorized to provide workers' compensation insurance coverage for their employees. Before any such planning commission can provide any such insurance coverage, it shall adopt an appropriate resolution, at any public meeting of the commission, setting forth the procedure for furnishing and maintaining such insurance coverage. From the date of the adoption of such resolution, the planning commission shall be deemed to be an employer and each of its employees to be an employee within the meaning of this chapter; provided, however, that the planning commission may, by appropriate notice to employees and by proper resolution, elect to withdraw from coverage under this chapter.   (Ga. L. 1970, p. 196, § 1; Ga. L. 1975, p. 190, § 1.)
GA Code § 34-9-5 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 9 - Workers' Compensation|Article 1 - General Provisions|§ 34-9-5. Applicability of Chapter to Employers and Employees - Pilots Under Contract to State Forestry Commission

 Notwithstanding Code Section 34-9-1 or any other provision of law, this chapter shall not be deemed to apply to any airplane pilots or their assistants flying patrols for the State Forestry Commission or for any county or counties participating in the forest fire protection program, where the flying services were procured by contracts awarded pursuant to bid. The state does not consent to be sued in any respect, whether at common law or otherwise, with respect to such pilots or contractors employing them. However, nothing in this Code section shall be construed as relieving the contractor from any workers' compensation or other liability which may be owing to such pilot or his beneficiaries under law.   (Ga. L. 1957, p. 594, § 1; Ga. L. 2017, p. 774, § 34/HB 323.)    The 2017 amendment,  effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, substituted "State Forestry Commission" for "Georgia Forestry Commission" in the middle of the first sentence.   Cross references.   - Forest fire prevention and control generally, § 12-6-80 et seq.   RESEARCH REFERENCES   ALR.    - Workmen's compensation: injury or death due to elements, 25 A.L.R. 146; 40 A.L.R. 400; 46 A.L.R. 1218; 53 A.L.R. 1084; 83 A.L.R. 234.    Workmen's compensation: applicability of, to injuries sustained while flying, 62 A.L.R. 228.
GA Code § 34-9-6 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 9 - Workers' Compensation|Article 1 - General Provisions|§ 34-9-6. Retroactive Inclusion of State and Departments in Definition of "Employer"; Resumption of Payments of Awards Previously Discontinued

 So far as concerns the State of Georgia or any department thereof which has been operating under the terms of this chapter, the state and such departments thereof shall be deemed to have been included in the original Act under the definition of "employer." Any payments heretofore made under awards of the Industrial Board to state employees are ratified and confirmed and any payments of awards which were being made by the state or any of its departments on or before February 1, 1943, but discontinued because of exclusion of the state and its departments from the definition of "employer" shall be resumed as of the date of discontinuance; and compensable accidents which occurred prior to the passage of this chapter for which awards were not made but for which awards are hereafter made shall be paid by the state or the departments thereof in the same manner as other awards heretofore or hereafter made.   (Code 1933, § 114-101.1, enacted by Ga. L. 1943, p. 401, § 2.)