reglab/housing_qa huggingface dataset:
AK Stat § 23.20.260 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 3. Contributions.|Sec. 23.20.260. Liability of successor employer.

(a) The contributions required by this chapter are a lien upon the property of an employer subject to the provisions of the chapter who sells out the business or stock of goods, who quits business, or whose property used or acquired in the business is sold under voluntary conveyance or under foreclosure, execution or attachment, distraint, or other judicial proceeding. (b) The employer shall file the reports which the department prescribes and pay the contributions required by this chapter with respect to wages payable for employment up to the date of the occurrence of each contingency. (c) The purchaser or successor in business shall withhold enough purchase money to cover the amount of contributions due and unpaid until the employer produces a receipt from the department showing that the contributions have been paid, or a certificate that no contributions are due. If the purchaser or successor fails to withhold purchase money as provided, and the contributions are not paid within 10 days, the purchaser or successor is personally liable for the payment of the contributions accrued and unpaid on account of the operation of the business by the former owner.
AK Stat § 23.20.265 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 3. Contributions.|Sec. 23.20.265. Liability of contractor and principal for contributions.

(a) An employing unit which contracts with or has under it a contractor or subcontractor who is an employer under the provisions of this chapter may not make a payment to the contractor or subcontractor for a debt due until the contractor or subcontractor has paid or furnished a sufficient bond acceptable to the department for payment of contributions, including penalty and interest, due or to become due for personal services which have been performed by individuals for the contractor or subcontractor arising during the course of the employment of the contractor or subcontractor by the employing unit. (b) Failure to comply with this section makes the employing unit directly liable for the contributions and interest and the department has the remedies of collection against the employing unit under this chapter as though the services in question were performed directly for the employing unit. (c) Upon request, the department may notify an employing unit of its contractor's or subcontractor's liability for contributions, interest, and penalties under this chapter to allow the employing unit to comply with this section.
AK Stat § 23.20.270 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 3. Contributions.|Sec. 23.20.270. Limitation of actions and uncollectible accounts.

(a) The department shall begin action for the collection of contributions, including interest and penalties, imposed by this chapter by assessment or suit within five years after a return is filed. A proceeding for the collection of these amounts may not be begun after the expiration of this period. In case of a false or fraudulent return with intent to evade contributions, or in the event of a failure to file a return, the contributions may be assessed, or a proceeding in court for the collection of the contributions may be begun, at any time. (b) The department may charge off as uncollectible and no longer an asset of the unemployment compensation fund a delinquent contribution after five years from the date of delinquency, if the department is satisfied that there are no available means by which the contribution may be collected.
AK Stat § 23.20.275 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 3. Contributions.|Sec. 23.20.275. Service of process.

Process for assessment and collection of contributions may be served inside and outside the state. In addition to any other method of service provided for in this chapter, service may be made by certified or registered mail.
AK Stat § 23.20.278 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 3. Contributions.|Sec. 23.20.278. Financing benefits paid to employees of the state, political subdivisions of the state, or a federally recognized tribe.

A federally recognized tribe, a political subdivision, or a department, division, or other agency of the state subject to this chapter, under AS 23.20.525(a)(12), shall pay contributions under the provisions of AS 23.20.165, unless it elects to reimburse the department for the unemployment compensation fund according to the provisions applicable to nonprofit organizations, government entities, or federally recognized tribes under AS 23.20.276 and 23.20.277.
AK Stat § 23.20.279 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 3. Contributions.|Sec. 23.20.279. Prohibition on relief of certain charges to an employer's account.

(a) An employer's account may not be relieved of charges relating to a payment that was made erroneously from the unemployment trust fund account (AS 23.20.135(a)) if the department determines that (1) the erroneous payment was made because the employer or an agent of the employer was at fault for failing to respond timely or adequately to a documented request from the department for information relating to the claim for unemployment compensation; and (2) the employer or an agent of the employer has established a pattern of failing to respond timely or adequately to requests under (1) of this subsection. (b) In this section, (1) “erroneous payment” means a payment that, but for the failure by the employer or an agent of the employer with respect to the claim for unemployment compensation, would not have been made; (2) “pattern of failing” means repeated documented failure by the employer or the agent of the employer to respond, taking into consideration the number of instances of failure in relation to the total volume of requests; however, an employer or an agent of the employer that fails to respond as described in (a)(2) of this section may not be determined to have engaged in a pattern of failure if the number of failures during the year before the request is made is fewer than two or the percentage of failures is less than two percent.
AK Stat § 23.20.280 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 4. Experience Rating.|Sec. 23.20.280. Eligible employer.

(a) An employer is eligible for a rate determination in accordance with the provisions of AS 23.20.280 - 23.20.310 and the department regulations if the employer has been subject to this chapter throughout not less than the four consecutive calendar quarters ending with the computation date and remains subject to this chapter into the calendar quarter which immediately precedes the effective date of the rate. An employer is not eligible for a rate determination under AS 23.20.280 - 23.20.310 if, with respect to a calendar quarter in or preceding the employer's qualifying period, the employer has failed to file contribution or payroll reports or to pay contributions, interest, and penalties required by this chapter within 60 days after the computation date or within 10 days after the department has mailed the employer written notice of the delinquency or of failure to file reports, or of both, by registered or certified mail to the employer's last address of record, whichever is the later date. (b) A report made arbitrarily for an employer by the department under AS 23.20.230 does not entitle an employer to a rate determination under AS 23.20.280 - 23.20.310, but the report may be used to establish a rate determination in the discretion of the commissioner. (c) An employer who, because of failure to pay contributions or file reports timely, does not qualify for a rate determination under AS 23.20.280 - 23.20.310 shall pay contributions at the highest rate provided in AS 23.20.280 - 23.20.310.
AK Stat § 23.20.281 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 4. Experience Rating.|Sec. 23.20.281. Ineligible employer.

An employer who has been subject to this chapter less than four calendar quarters immediately preceding the computation date is not entitled to a rate determination under AS 23.20.280 - 23.20.310 and the employer shall pay contributions at the standard rates specified in AS 23.20.170(b).
AK Stat § 23.20.285 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 4. Experience Rating.|Sec. 23.20.285. Quarterly decline quotients.

(a) The department shall determine each eligible employer's contribution rate by the procedures set out in AS 23.20.280 - 23.20.310. The department shall put the employer's quarterly payrolls in chronological order beginning with the first calendar quarter in the qualifying period and ending with the last calendar quarter in the period. If an employer's payroll in a calendar quarter is less than the payroll in the preceding quarter in the qualifying period, the quarterly decline quotient shall be computed to at least nine decimal places by dividing the amount of the decline by the amount of the payroll in the preceding calendar quarter. (b) For the purpose of computing quarterly decline quotients, the department may, by regulation, prescribe (1) the manner in which wages paid in the form of annual bonuses or other lump-sum payments for service performed over a period of more than three months are apportioned among the calendar quarters of the calendar year in which the service was performed; and (2) the method for making adjustments in quarterly payrolls to eliminate the effect upon quarterly decline quotients resulting from unemployment which would not be compensable by reason of the labor dispute provision of AS 23.20.383. (c) The department shall determine the sum of each eligible employer's decline quotients and shall weight the sum by adding to it 1.000000000 for each quarter in the employer's qualifying period in which the employer has no payroll, which quarter immediately follows a quarter in which the employer has no payroll. Each eligible employer's average quarterly decline quotient shall be computed to the ninth decimal place by dividing the sum of the quarterly decline quotients for the employer, weighted when required by this section, by the number of quarters in the employer's qualifying period less one.
AK Stat § 23.20.293 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 4. Experience Rating.|Sec. 23.20.293. Requirement to notify the department of a business change and acquisitions.

(a) An employing unit that has a change in ownership, management, or control, or that succeeds to or acquires all or part of another employing unit's trade or business, shall notify the department in writing in accordance with regulations adopted by the department. (b) For the purposes of this section, “a change in ownership, management, or control” means a change of person, entity, or responsible party required by law to pay unemployment insurance contributions.
AK Stat § 23.20.295 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 4. Experience Rating.|Sec. 23.20.295. Rates for successors in business.

(a) When an employing unit, whether or not an employer within the meaning of AS 23.20.520, succeeds to or acquires substantially all of the operating assets of an organization, trade, or business of another employing unit which at the time of acquisition was an employer subject to this chapter, the payroll records of the predecessor employer shall be transferred as of the date of acquisition to the successor employer for the purpose of determining an employer's qualifying period and for all other purposes of rate determination. (b) If the successor employer was an employer subject to this chapter before the date of acquisition, the rate of contributions for the remainder of the calendar year of acquisition is the successor employer's rate for the period immediately preceding the date of acquisition; the rate for the succeeding years is based on the total of the successor employer's payrolls consolidated with those of the predecessor. (c) If the successor was not an employer before the date of acquisition, the rate is the rate applicable to the predecessor employer for the period immediately preceding the date of acquisition provided there was only one predecessor or there were only predecessors with identical rates. If the predecessor rates were not identical, the successor's rate is the highest rate applicable to any of the predecessor employers with respect to the period immediately preceding the date of acquisition. (d) This section does not apply to an acquisition, transfer of a trade or business, or transfer of an employers' workforce conducting the trade or business if the acquisition or transfer is determined by the commissioner (1) to have been primarily for the purpose of obtaining a more favorable rate of contributions under AS 23.20.280 - 23.20.310; (2) to be inequitable to the parties; (3) to be contrary to the public interest; or (4) to be a violation of 42 U.S.C. 503(k) (SUTA Dumping Prevention Act of 2004).
AK Stat § 23.20.297 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 4. Experience Rating.|Sec. 23.20.297. Special standards addressing transfers of experience and assignment of rates.

(a) The following standards apply regarding assignment of rates and transfers of experience. For the purposes of AS 23.20.295(d)(1) and (4), (1) if an employer transfers its trade or business, its workforce conducting the trade or business, or a portion of that trade, business, or workforce, to another employer and, at the time of the transfer, there is substantially common ownership, management, or control of the two employers, then the unemployment experience attributable to the transferred trade, business, or workforce is transferred to the employer to whom that trade, business, or workforce is transferred; the rates of both employers are recalculated and made effective immediately upon the date of the transfer; (2) if a person is not an employer at the time the person acquires the trade, business, or workforce of an employer, the unemployment experience of the acquired trade, business, or workforce may not be transferred to that person if the commissioner finds that the person acquired the trade, business, or workforce in order to obtain a lower rate of contributions; instead, the person is assigned the applicable new employer rate under AS 23.20.170(b). (b) An employer who knowingly or recklessly violates or attempts to violate, or who advises another employer to violate, (a) of this section or any other provision of this chapter related to determining the assignment of a contribution rate, or fails to notify the department of a trade, business, or workforce change or acquisition in order to obtain a more favorable rate of contributions, is not eligible for a rate determination under AS 23.20.280 - 23.20.310. The employer shall pay one of the following as assigned by the department: (1) contributions at the highest rate provided for the rate year of the violation and for the three succeeding rate years; or (2) if the employer's trade, business, or workforce is already at the highest rate for the rate year of the violation, contributions at the highest rate for the three succeeding rate years and a cash penalty of two percent of taxable wages for the rate year of the violation and three succeeding rate years. (c) A person who knowingly or recklessly advises another person or employer to transfer or acquire a trade, business, or workforce under the provisions of this section in order to obtain a more favorable rate of contributions in violation of (a) of this section is subject to a civil penalty of not more than $5,000. (d) The department may interpret and apply this section in such a manner as to meet the minimum requirements by the United States Department of Labor.
AK Stat § 23.20.299 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 4. Experience Rating.|Sec. 23.20.299. Obtaining an unemployment contribution rate by deception.

(a) A person who violates AS 23.20.297(b) or (c) commits the crime of obtaining an unemployment contribution rate by deception. (b) A person commits the crime of obtaining an unemployment contribution rate by deception in the first degree if the value of the difference between the rate that had been assigned to the trade, business, or workforce and the rate assigned as a result of the violation is $25,000 or more. Obtaining an unemployment contribution rate by deception in the first degree is a class B felony. (c) A person commits the crime of obtaining an unemployment contribution rate by deception in the second degree if the value of the difference between the rate that had been assigned to the trade, business, or workforce and the rate assigned as a result of the violation is $500 or more but less than $25,000. Obtaining an unemployment contribution rate by deception in the second degree is a class C felony. (d) A person commits the crime of obtaining an unemployment contribution rate by deception in the third degree if the value of the difference between the rate that had been assigned to the trade, business, or workforce and the rate assigned as a result of the violation is $50 or more but less than $500. Obtaining an unemployment contribution rate by deception in the third degree is a class A misdemeanor. (e) A person commits the crime of obtaining an unemployment contribution rate by deception in the fourth degree if the value of the difference between the rate that had been assigned to the trade, business, or workforce and the rate assigned as a result of the violation is less than $50. Obtaining an unemployment contribution rate by deception in the fourth degree is a class B misdemeanor. (f) A person who attempts to commit the crime of obtaining an unemployment contribution rate by deception commits the crime of attempt under AS 11.31.100.
AK Stat § 23.20.300 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 4. Experience Rating.|Sec. 23.20.300. Corrections and adjustments.

Corrections or modifications of an employer's payroll may be taken into account within two years after the computation date for the purpose of a reduction or increase in the employer's rate. When an adjustment is made in an employer's payroll or in an employer's average quarterly decline quotient after rates have been assigned, the adjustment may not alter the position of another employer on the schedule or the contribution rate of another employer. The employer for whom the adjustment in decline quotients is made shall be placed in the class in which another employer with the nearest similar average quarterly decline quotient is placed.
AK Stat § 23.20.305 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 4. Experience Rating.|Sec. 23.20.305. Application for review.

(a) The department shall promptly notify each employer of the rate of contributions for the employer as determined for a calendar year under AS 23.20.280 - 23.20.310. The determination becomes conclusive upon the employer unless, within 30 days after the notice is mailed to the employer's last address of record or delivered to the employer, the employer files an application for review and redetermination, setting out the reasons for the application. (b) If the commissioner grants review, the employer shall be promptly notified and shall be granted a reasonable opportunity for a fair hearing. The commissioner shall make a redetermination and shall notify the employer of the redetermination and the reason for it. (c) If the commissioner denies a review, the commissioner shall notify the employer of the denial and the reasons for the denial. A redetermination or a denial of review becomes final, unless within 30 days after the notice is mailed to the last address of record of the employer, or delivered to the employer, the employer initiates judicial review in accordance with AS 23.20.445.
AK Stat § 23.20.310 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 4. Experience Rating.|Sec. 23.20.310. Definitions for AS 23.20.280 - 23.20.310.

In AS 23.20.280 - 23.20.310, (1) “business” means a trade or business or a part of the trade or business; (2) “computation date” means June 30 of the year immediately preceding the calendar year for which the contribution rates are effective; (3) “computation year” means the 12 months beginning July 1 and ending June 30; (4) “knowingly” has the meaning given in AS 11.81.900; (5) “payroll” means all wages paid by an employer to individuals in the employ of the employer for service in employment as defined in this chapter; (6) “qualifying period” means the three-year period of 12 consecutive calendar quarters ending on the computation date; for an employer who has not been subject to this chapter during each of the 12 calendar quarters ending with the computation date, “qualifying period” means the period ending with the computation date and beginning with the first calendar quarter in the 12 quarter period in which the employer was subject to this chapter, but in no event shall an employer's qualifying period be less than the four consecutive calendar quarters ending with the computation date; an employing unit is subject to this chapter beginning with the start of the first quarter in which the employing unit pays wages under this chapter, and ending with the end of the calendar quarter in which either the employing unit files closing contribution and wage reports under regulations adopted by the department, or the account is closed by the independent action of the commissioner; (7) “quarterly payroll” means all wages paid by the employer during a calendar quarter; (8) “ratable payroll” means that part of an employer's payroll for the four consecutive calendar quarters ending on the computation date as is subject to payment of contributions; for the purpose of determining the rate for a newly subject employer under AS 23.20.280 - 23.20.310 the definition of employment in force at the time that the employer becomes subject to this chapter applies to service performed for the employer before the date on which the employer becomes subject; (9) “recklessly” has the meaning given in AS 11.81.900; (10) “reserve rate” means the ratio of the total amount available for benefits in the unemployment trust fund on September 30, immediately following the computation date, to the payroll of employers required to pay contributions under the provisions of AS 23.20.165 for the 12 consecutive calendar months ending on the computation date, expressed as a percentage.