reglab/housing_qa huggingface dataset:
LA Rev Stat § 23:1761 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1761. Definitions

RS 1761 - Definitions As used in this Chapter, the following terms shall have the meanings hereinafter ascribed to them: (1) "Client" means an employer who obtains services on all or a majority of its work force or labor from a professional employer organization. (2) "Covered employee" means a person having a co-employment relationship with both a PEO and the PEO's client pursuant to an executed PEO service agreement. (3) "Co-employment relationship" means an employment relationship whereby both the client and the PEO have an employer/employee relationship with the covered employee and the direction and control of the covered employee is shared by or allocated between the client and the PEO pursuant to a PEO service agreement. (4) "Experience rating" shall have the meaning assigned to it under the Employment Security Law. (5) "Independent contractor" means a person who, for the purposes of the Employment Security Law, satisfies the exception provided in R.S. 23:1472(12)(E). (6) "Person" means an individual, association, partnership, corporation, limited liability company, or other entity. (7) "Professional Employer Organization" or "PEO" means any person that offers professional employer services pursuant to a professional employer services agreement with a client, including but not limited to administrative services organizations and employee leasing organizations that provide services pursuant to a PEO agreement. Such PEO shall be considered an employer for purposes of this Chapter. (8) "Professional employer services agreement" or "PEO services agreement" means an agreement between a professional employer organization and a client pursuant to which the professional employer organization will upon execution of the agreement co-employ a substantial part of a client's workforce and undertake specified responsibilities as an employer for all covered employees that are co-employed by the agreement between the professional employer organization and the client. (9) "Staffing service" means any person or entity, other than a professional employer organization, that supplies workers to a client to support or supplement the client's workforce. It includes temporary staffing services and leasing companies that supply employees to clients in special work situations such as employee absences, temporary worker shortages, seasonal workloads, and special assignments and projects, and other similar work situations. (10) "Temporary employee" is an employee, whether called temporary employee or leased employee, who is recruited by a staffing service or employee leasing company, is assigned to a client by such service or company, and is expected to return to the staffing service or leasing company for reassignment at the end of duties at the client company. (11) "UI tax account" means a state unemployment tax account. Acts 2001, No. 1150, §2, eff. Jan. 1, 2002; Acts 2012, No. 786, §1.
LA Rev Stat § 23:1762 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1762. Exemptions and exceptions

RS 1762 - Exemptions and exceptions A. This Part shall not apply to the following: (1) Labor organizations as defined by the National Labor Relations Act. (2) Staffing services. (3) Temporary employment arrangements. (4) Independent contractors. (5) Political subdivisions of the state or the United States and any of their programs or agencies. B.(1) This Part shall not prohibit a client who is party to a collective bargaining agreement from contracting with a PEO, if the union consents to such agreement. (2) A PEO arrangement shall have no effect on collective bargaining agreements that are in existence prior to the PEO arrangement. C. This Part shall not apply to contracts for services where no co-employment relationship exists and neither party represents such services as being PEO services. D.(1) This Part does not exempt a client of a registered PEO or a covered employee from any other license requirements imposed under local, state, or federal law. (2) A covered employee who is licensed, registered, or certified under law is considered to be an employee of the client for purposes of that license, registration, or certification. (3) A registered PEO is not engaged in the unauthorized practice of an occupation, trade, or profession that is licensed, certified, or otherwise regulated by a governmental entity solely by entering into a professional employer services agreement with a client or co- employing an employee of such a client. Acts 2001, No. 1150, §2, eff. Jan. 1, 2002.
LA Rev Stat § 23:1764 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1764. Registration

RS 1764 - Registration A. Except as provided in R.S. 23:1762(D), no person shall engage in the business of or act as a PEO or provide, or offer to provide, PEO services, unless it is validly registered as is provided for in this Part. B. No person shall be validly registered if he fails to provide to the administrator all of the information required by this Part, or if he provides false or misleading information. C. The administrator may bring an action to enjoin or restrain any person who is in violation of the provisions of this Section. Acts 2001, No. 1150, §2, eff. Jan. 1, 2002.
LA Rev Stat § 23:1765 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1765. Application for registration

RS 1765 - Application for registration A. Every applicant for an initial and a renewal PEO registration shall file with the administrator a completed application on a form prescribed by rules and regulations of the administrator and shall remit an annual registration fee. Renewal applications and fees remitted later than thirty days after the PEO's anniversary date may be subject to a penalty not to exceed five hundred dollars. B. The contents of a PEO application shall include: (1) Identification of applicant: (a) If an individual, the name and address of the individual. Any such applicant shall have reached the full age of majority. (b) If a partnership, the applicant shall state the names and home addresses of all controlling persons in the partnership. If a limited partnership, the partnership shall also produce a certified copy of its certificate of limited partnership. (c) If a corporation, the applicant shall state the names and home addresses of all officers and directors and of all other controlling persons of the corporation. The applicant shall include a certified copy of its articles of incorporation. (d) If a limited liability company, the applicant shall state the names and home addresses of all members and indicate which members are managers or controlling persons of the company. The applicant shall include a copy of the articles of organization and any operating agreement of the type defined in R.S. 12:1301(16). The limited liability company shall also produce a certified copy of its certificate of organization. (2) The address of its principal place of business in this state and the addresses of any other offices within this state through which the applicant intends to conduct business as a PEO. (3) Such other information which the administrator deems necessary and requires by rule or regulation to establish that the applicant or the controlling persons thereof are of good moral character, business integrity, and financial responsibility. (4) A verification of the information contained in the application by an officer or authorized representative of the applicant in a form prescribed by the administrator. C. The administrator shall promulgate rules and regulations for registration and renewal fees not to exceed those reasonably necessary to administer the registration and renewal requirements of this Part. Acts 2001, No. 1150, §2, eff. Jan. 1, 2002.
LA Rev Stat § 23:1766 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1766. Rejection of application for registration

RS 1766 - Rejection of application for registration A. The administrator may reject an application for registration under any of the following conditions: (1) The application is not fully completed, properly executed, or is otherwise deficient on its face. (2) The documents required to supplement the application are not included in the application packet. (3) The applicant, or any person named in the application, has made a material misrepresentation in the application. B. The administrator shall furnish the applicant with a written statement of the reason for rejecting or revoking an application. The applicant may request a hearing before the administrator within thirty days of mailing of the written statement. Acts 2001, No. 1150, §2, eff. Jan. 1, 2002; Acts 2014, No. 529, §1.
LA Rev Stat § 23:1767 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1767. Terms of registration; renewal; revocation

RS 1767 - Terms of registration; renewal; revocation A. Any registration issued hereunder shall remain in force for one year from the date of the issuance of registration unless revoked by the administrator for good cause. B. Thirty days prior to the expiration of its registration, any registrant desiring to continue to offer or provide PEO services may submit an application for renewal of registration on a form and with such supplemental material as may be prescribed by the administrator. C. A registration may be revoked or an application for renewal of registration may be rejected by the administrator for any of the grounds enumerated in R.S. 23:1766(A) or for a willful failure of the PEO to comply with the provisions of this Chapter. D. A PEO shall have a right to an administrative hearing before an objective party prior to the cancellation or nonrenewal of its registration. The administrator shall furnish the applicant with a written statement of the reason for revoking a registration or rejecting an application. The applicant may request a hearing before the administrator within thirty days of mailing of the written statement. Acts 2001, No. 1150, §2, eff. Jan. 1, 2002; Acts 2014, No. 529, §1.
LA Rev Stat § 23:1768 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1768. Professional employer services agreement requirements

RS 1768 - Professional employer services agreement requirements Every professional employer services agreement ("PEO agreement") shall comply with the following requirements: (1) The agreement shall be in writing and executed by both the PEO and the client. (2) The agreement shall have an initial term of at least one year or, in the absence of an initial term of one year, the agreement shall clearly indicate that the intent is for the agreement to be ongoing rather than temporary. (3) The agreement shall provide that the client retains control over its business enterprise and exercises direction and control over the covered employees as to the manner and method of work done in furtherance of the client's business, but that authority and responsibility as to other employment matters, including but not limited to hiring, firing, discipline, and compensation are allocated to and shall be between the PEO and the client. (4) The agreement shall specifically provide for and allocate responsibility between the PEO and the client company with regard to the procurement and maintenance of workers' compensation insurance covering their liability for workers' compensation benefits and group health insurance to or with respect to the employees covered by the professional services agreement. (5) The agreement shall state specifically that the agreement is executed between the parties subject to the provisions of this Part. Acts 2001, No. 1150, §2, eff. Jan. 1, 2002.
LA Rev Stat § 23:1769 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1769. Electronic registration; registration through an approved assurance organization

RS 1769 - Electronic registration; registration through an approved assurance organization A. The administrator is authorized, to the extent practical, to accept the electronic filing of a PEO registration that is in conformance with the Louisiana Uniform Electronic Transactions Act, R.S. 9:2601 et seq., including applications, documents, reports, and other filings required by this Part. B. The administrator is further authorized, to the extent practical, to provide for the acceptance of electronic filings and other assurance documents by an independent and qualified assurance organization approved by the commissioner that provides satisfactory assurance of compliance with the applicable provisions of this Part. The administrator may permit a PEO to authorize such an approved assurance organization to act on the PEO's behalf in complying with the registration requirements of this Part, including the electronic filing of applications, documents, reports, registration fees, and other information. Use of such an approved assurance organization shall be optional and not mandatory for any PEO. C. Nothing in this Section shall limit or change the authority of the administrator to register or terminate the registration of a PEO or to investigate or enforce any provision of this Part. Acts 2012, No. 387, §2.
LA Rev Stat § 23:1771 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1771. Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.

RS 1771 - Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.  NOTE: §1771 as enacted by Acts 2021, No. 297, eff. Jan. 1, 2022. PART XIII. FRESH START PROPER WORKER CLASSIFICATION INITIATIVE AND VOLUNTARY DISCLOSURE PROGRAM RS 1771 - Definitions  A. For the purposes of this Part, the following terms have the meanings ascribed to them:  (1) "Applicant" means any association, corporation, estate, firm, individual, joint venture, limited liability company, partnership, receiver, syndicate, trust, or any other entity, combination, or group that submits or arranges through a representative for the submission of an application to request a voluntary disclosure agreement for a tax administered by the department. If the application is submitted through a representative, anonymity of the applicant can be maintained until the voluntary disclosure agreement is executed by the taxpayer and the secretary of the Louisiana Workforce Commission.  (2) "Application" means a completed application to request a voluntary disclosure agreement and all supplemental information including but not limited to cover letters, schedules, reports, and any other documents that provide evidence of the applicant's qualification for a voluntary disclosure agreement. Supplemental information requested by the Department of Revenue and Louisiana Workforce Commission and timely provided by the applicant shall be considered part of the application.  (3) "Application date" means the date a fully completed application requesting a voluntary disclosure agreement is received by the department. Supplemental information requested by the department and timely provided by the applicant shall not extend or delay the application date.  (4) "Delinquent penalty" means any specific penalty imposed as a result of the failure of the taxpayer to timely make any required return or payment.  (5) "Look-back period" means a period for which a qualified applicant agrees to disclose and pay the tax and interest due. The look-back period shall include the current calendar year up to the date of registration with the Department of Revenue and Louisiana Workforce Commission and the one immediately preceding calendar year. For discontinued, acquired, or merged entities, the look-back period shall include undisclosed liabilities in the last calendar year in which the qualified applicant had nexus within this state and the one immediately preceding calendar year.  Acts 2021, No. 297, §1, eff. Jan. 1, 2022.
LA Rev Stat § 23:1773 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1773. Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.

RS 1773 - Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.  NOTE: §1773 as enacted by Acts 2021, No. 297, eff. Jan. 1, 2022. RS 1773 - Louisiana Voluntary Disclosure Program  A.(1) The Louisiana Voluntary Disclosure Program is established as a process of reporting undisclosed liabilities for withholding taxes administered by the Department of Revenue and unemployment taxes administered by the Louisiana Workforce Commission that would have been due for workers who were not classified as employees. The Voluntary Disclosure Program authorizes taxpayers to anonymously enter into agreements and voluntarily pay taxes with no penalty.  (2) In order to be admitted to the program, an employer shall obtain and produce a certificate proving he has obtained workers' compensation coverage for his employees.  B. The Louisiana Workforce Commission, in consultation with the Department of Revenue shall promulgate rules and regulations necessary for the administration of the Louisiana Voluntary Disclosure Program.  Acts 2021, No. 297, §1, eff. Jan. 1, 2022.
LA Rev Stat § 23:1775 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1775. Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.

RS 1775 - Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.  NOTE: §1775 as enacted by Acts 2021, No. 297, eff. Jan. 1, 2022. RS 1775 - Voluntary Disclosure Agreements; unemployment tax  A.(1) After the administrator has reviewed the application and determined from the information included therein that the applicant qualifies for a voluntary disclosure agreement, the administrator shall send a copy of the agreement to the applicant or the applicant's representative for signature.  (2) The applicant or applicant's representative, acting under the authority of a power of attorney, shall sign the agreement and return it to the administrator within thirty calendar days of the postmark or email date, or within any extension of time authorized by the administrator beyond thirty calendar days from the postmark or email date.  (3) After the signed agreement is received from the applicant, the administrator or his authorized representative shall sign the agreement and return a copy of the agreement which has been signed by both parties to the applicant.  (4) The administrator shall credit the account of all workers identified by the applicant in the application for unemployment benefits with respect to the look-back period.  B. After all unemployment tax and interest due for the look-back period have been paid, the delinquent penalties shall be waived.  C.(1) All unemployment tax due for the look-back period shall be paid within sixty calendar days of the administrator's signing date of the voluntary disclosure agreement or within any extension of time authorized by the administrator beyond sixty calendar days of the signing date. All schedules or returns required by the administrator to show the amount of tax due shall be included with this payment.  (2) The administrator shall compute the interest due for the tax disclosed by the applicant and send a schedule by mail or email to the applicant or his representative showing the amount of tax and interest due. The applicant shall submit payment of the full amount of the interest within thirty calendar days from the postmark or email date of the schedule or, if applicable, within any extension of time granted by the administrator. If payment of the full amount due has not been received at the expiration of such time, the administrator may void the agreement.  D. The terms of the voluntary disclosure agreement shall be valid, binding, and enforceable by and against all parties, including their transferees, successors, and assignees.  E. The administrator may void the voluntary disclosure agreement if the applicant fails to comply with any of the conditions outlined in the agreement.  Acts 2021, No. 297, §1, eff. Jan. 1, 2022.
LA Rev Stat § 23:1776 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1776. Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.

RS 1776 - Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.  NOTE: §1776 as enacted by Acts 2021, No. 297, eff. Jan. 1, 2022. RS 1776 - Safe harbor  Any putative employer meeting the requirements provided in this Section shall not owe withholding tax or penalties otherwise due for underpayment of any unemployment taxes for the workers to whom these requirements apply:  (1) Reporting consistency. The putative employer timely filed all required federal tax and information returns for independent contractors who were paid six hundred dollars or more, such as Form 1099-MISC or Form 1099-NEC. Relief is not available for any worker for whom the employer did not file the required information return.  (2) Substantive consistency. The putative employer and any predecessor always treated the worker as an independent contractor; however, if any similar worker was treated as an employee, relief is not available.  (3)(a) Reasonable basis. The putative employer had a reasonable basis for not treating the worker as an employee including any of the following:  (i) Reliance on a court case or Internal Revenue Service ruling.  (ii) The putative employer was previously audited and the Internal Revenue Service considered employment taxes but did not reclassify the workers.  (iii) Independent contractor treatment is common in the putative employer's industry for workers providing similar services.  (iv) The putative employer and any predecessor always treated the worker as an independent contractor.  (v) Reliance on legal advice or advice of an accountant.  (b) Notwithstanding any contrary provision of this Paragraph, if any similar worker was treated as an employee, relief is not available.  Acts 2021, No. 297, §1, eff. Jan. 1, 2022.
LA Rev Stat § 23:1801 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1801. Repealed by Acts 2015, No. 426, §7.

RS 1801 - Repealed by Acts 2015, No. 426, §7.
LA Rev Stat § 23:1802 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1802. Repealed by Acts 2015, No. 426, §7.

RS 1802 - Repealed by Acts 2015, No. 426, §7.
LA Rev Stat § 23:1803 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1803. Repealed by Acts 2015, No. 426, §7.

RS 1803 - Repealed by Acts 2015, No. 426, §7.
LA Rev Stat § 23:1804 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1804. Repealed by Acts 2015, No. 426, §7.

RS 1804 - Repealed by Acts 2015, No. 426, §7.
LA Rev Stat § 23:1805 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1805. Repealed by Acts 2015, No. 426, §7.

RS 1805 - Repealed by Acts 2015, No. 426, §7.
LA Rev Stat § 23:1806 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1806. Repealed by Acts 2015, No. 426, §7.

RS 1806 - Repealed by Acts 2015, No. 426, §7.
LA Rev Stat § 23:1807 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1807. Repealed by Acts 2015, No. 426, §7.

RS 1807 - Repealed by Acts 2015, No. 426, §7.
LA Rev Stat § 23:1808 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1808. Repealed by Acts 2015, No. 426, §7.

RS 1808 - Repealed by Acts 2015, No. 426, §7.
LA Rev Stat § 23:1809 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1809. Repealed by Acts 2015, No. 426, §7.

RS 1809 - Repealed by Acts 2015, No. 426, §7.
LA Rev Stat § 23:1821 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1821. Repealed by Acts 2015, No. 426, §7.

RS 1821 - Repealed by Acts 2015, No. 426, §7.
LA Rev Stat § 23:1822 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1822. Repealed by Acts 2015, No. 426, §7.

RS 1822 - Repealed by Acts 2015, No. 426, §7.