reglab/housing_qa huggingface dataset:
AR Code § 11-10-715 (2020)
2020 Arkansas Code|Title 11 - Labor and Industrial Relations|Chapter 10 - Division of Workforce Services Law|Subchapter 7 - Contributions|§ 11-10-715. Employers' nonliability

 (a) Notwithstanding any other provisions of this chapter, no employer shall be liable for payments in lieu of contributions with respect to extended benefit payments which are wholly reimbursed to the state by the federal government.  (b) Notwithstanding any other provision of this or any other section of this chapter, if that portion of § 115 of Pub. L. No. 94-566, 90 Stat. 2667 which requires unemployment insurance coverage of services performed by individuals employed by municipal or county governments or local public school districts is adjudged unconstitutional or invalid in its application or stayed pendente lite by a court of competent jurisdiction, then no employer contribution shall be payable by municipal or county governments or local public school districts, provided that their employees are covered by the Special Unemployment Assistance Act of 1974, Pub. L. No. 93-567, or similar federal law providing coverage for such employees.
AR Code § 11-10-716 (2020)
2020 Arkansas Code|Title 11 - Labor and Industrial Relations|Chapter 10 - Division of Workforce Services Law|Subchapter 7 - Contributions|§ 11-10-716. Collection — Interest on past due contributions

 (a)  (1) If contributions are not paid on the date on which they are due and payable as prescribed by the Director of the Division of Workforce Services, the whole or part thereafter remaining unpaid shall bear interest at the rate of one and one-half percent (1.5%) per month from and after the due date until payment is received by the director.  (2) In computing interest for any period less than a full month, the rate shall be five-hundredths of a percent (0.05%) for each day or fraction thereof.  (3) The date as of which payment of contributions, if mailed, is deemed to have been received may be determined by such rules as the director may prescribe.    (b)  (1)  (A) At the end of each month, deposits in the Unemployment Compensation Fund Clearing Account which have been established as interest and penalty payments collected pursuant to §§ 11-10-716 — 11-10-723 shall be paid over to the Treasurer of State and credited by him or her to the Division of Workforce Services Special Fund, § 19-5-984, created and established in the State Treasury.  (B) All withdrawals shall be upon voucher warrants issued, or caused to be issued, by the director for any one (1) or more of the following purposes as authorized by legislative appropriation:  (i) Refunds of the interest and penalties erroneously paid;  (ii) Replacements of money lost or erroneously expended, as provided by § 11-10-322; and  (iii) Such other and additional purposes necessary to the proper administration of this chapter as specifically provided in the appropriation for the Division of Workforce Services.      (2) Funds received as a result of the application of funds withdrawn from the fund pursuant to and in accordance with the withdrawal purposes and provisions set forth in this subsection shall also be deposited into and credited to the fund.
AR Code § 11-10-719 (2020)
2020 Arkansas Code|Title 11 - Labor and Industrial Relations|Chapter 10 - Division of Workforce Services Law|Subchapter 7 - Contributions|§ 11-10-719. Collection — Refunds

 (a)  (1) If not later than three (3) years after the date of payment of any amount as a contribution, interest, or penalty pursuant to this chapter, any employer who has made such a payment makes application for an adjustment thereof in connection with a subsequent contribution, interest, or penalty payment, or for a refund because the adjustment cannot be made, and the Director of the Division of Workforce Services determines that payment of the contribution, interest, or penalty, or any portion thereof, was erroneous, the director may allow the employer to make an adjustment of the amount erroneously paid, without interest, in connection with subsequent contribution, interest, or penalty payments by the employer.  (2) If the adjustment cannot be made, the director may refund, without interest, from the Unemployment Compensation Fund or from the Division of Workforce Services Special Fund, as applicable, the amount erroneously paid.    (b) However, the director shall not allow any adjustment in connection with subsequent contributions for amounts of interest or penalty payments collected on or after July 1, 1965, nor shall he or she refund any payment from the Unemployment Compensation Fund or any account of the Unemployment Compensation Fund, except that he or she may refund any payment from the interest and penalties collected after that date which are in the clearing account pending transfer to the Division of Workforce Services Special Fund.  (c) Refunds of contributions pursuant to § 11-10-210(f)(6) shall be refunded by the director from the fund without application of the provisions of this section.  (d)  (1) For like cause and within the same period, adjustment or refund may be so made on the director's own initiative.  (2) In no event shall a refund or adjustment be granted if the director finds that benefit payments have been based on wages payable or paid that have been reported in error.    (e) The director is further authorized, upon proof being submitted satisfactorily to him or her, to allow transfer of payment of contributions so that the paying source shall receive credit for contributions paid.
AR Code § 11-10-721 (2020)
2020 Arkansas Code|Title 11 - Labor and Industrial Relations|Chapter 10 - Division of Workforce Services Law|Subchapter 7 - Contributions|§ 11-10-721. Collection — Limitation of assessment

 (a) All contributions due under this chapter shall be assessed in the manner provided by this chapter within four (4) years after reports of the contributions have been filed by the employer, and no proceedings in court shall be begun after the expiration of the period, except as otherwise provided in this section.  (b) In the case of a false or fraudulent return with intent to evade tax or a failure to file reports required by this chapter or by the Director of the Division of Workforce Services pursuant to the provisions of this chapter, the tax may be assessed or a proceeding in court for the collection of the tax may be begun at any time.  (c) In case of willful attempt in any manner to defeat or evade tax, the tax may be assessed, or a proceeding in court for the collection of the tax may be begun at any time.  (d) Where the assessment of any contribution required by this chapter has been made within the statutory period of limitation properly applicable thereto, the contribution may be collected by a proceeding in court but only if begun within ten (10) years after the assessment of the contribution except where proceedings are had in court on the assessment within ten (10) years and a judgment of the court is rendered for the contribution. Then the judgment shall have the same force and effect and the limitation shall be the same as other judgments at law under the laws of this state.  (e) The provisions of this chapter shall be applicable in all instances where the limitations set forth in this section have expired under the provisions of this section prior to July 1, 1953.
AR Code § 11-10-722 (2020)
2020 Arkansas Code|Title 11 - Labor and Industrial Relations|Chapter 10 - Division of Workforce Services Law|Subchapter 7 - Contributions|§ 11-10-722. Collection — Impoundment

 (a) The Director of the Division of Workforce Services or his or her designated representative may give notice of impoundment of any deposits in any bank or savings and loan institution payable to the order of any employer owing any delinquent contributions, interest, and penalties to which a lien has attached under this chapter. Notice of impoundment shall be served by the director or his or her designated representative by certified mail to the bank or savings and loan institution or by written notice served personally upon its president, vice president, cashier, or assistant cashier.  (b) Any bank or savings and loan institution served with notice of impoundment shall be required to recognize the Division of Workforce Services' lien on any deposit subject thereto by withholding payment of any deposit in an amount not to exceed the amount of the delinquent contributions, interest, and penalty to the depositor or to his or her order for a period not to exceed sixty (60) days.  (c) Any bank or savings and loan institution failing to comply shall be held liable for the amount covered by the notice of impoundment up to the amount on deposit to the employer's credit with the bank or savings and loan institution.  (d)  (1) Impoundment of the funds shall be revoked when the lien or judgment has been satisfied and may be revoked at any time at the discretion of the director or his or her designated representative.  (2) Revocation of impoundment shall be served in the same manner as the notice of impoundment.
AR Code § 11-10-801 (2020)
2020 Arkansas Code|Title 11 - Labor and Industrial Relations|Chapter 10 - Division of Workforce Services Law|Subchapter 8 - Unemployment Compensation Fund|§ 11-10-801. Establishment and control

 (a) There is established as a special fund, separate and apart from all public moneys or funds of this state, the “Unemployment Compensation Fund”, which shall be administered by the Director of the Division of Workforce Services exclusively for the purposes of this chapter.  (b) The Unemployment Compensation Fund shall consist of:  (1) All the contributions collected under this chapter;  (2) All interest earned upon any money in the Unemployment Compensation Fund;  (3) All property or securities acquired in lieu of contributions or other liabilities to the Unemployment Compensation Fund;  (4) All earnings of property or securities acquired in lieu of contributions or other liabilities;  (5) All moneys recovered on losses sustained by the Unemployment Compensation Fund;  (6) All moneys received from the federal Unemployment Account in the federal Unemployment Trust Fund in accordance with Title XII of the Social Security Act;  (7) All moneys credited to this state's account in the federal Unemployment Trust Fund pursuant to section 903 of the Social Security Act;  (8) All moneys received for the Unemployment Compensation Fund from any other source;  (9) All moneys received from the United States Government as reimbursements pursuant to section 204 of the Federal-State Extended Unemployment Compensation Act of 1970, Pub. L. No. 91-373;  (10) All moneys received from the stabilization tax under § 11-10-706, except the proceeds of § 11-10-706(f); and  (11) Fifteen percent (15%) of the penalty assessed on all fraudulent overpayments under § 11-10-532(a)(3), the remainder of which shall be credited to the Division of Workforce Services Special Fund.    (c) All moneys in the Unemployment Compensation Fund shall be commingled and undivided.
AR Code § 11-10-802 (2020)
2020 Arkansas Code|Title 11 - Labor and Industrial Relations|Chapter 10 - Division of Workforce Services Law|Subchapter 8 - Unemployment Compensation Fund|§ 11-10-802. Accounts and deposit

 (a)  (1) The Director of the Division of Workforce Services shall be ex officio treasurer and custodian of the Unemployment Compensation Fund and disbursing officer of the Division of Workforce Services.  (2) The director shall administer the Unemployment Compensation Fund and shall maintain within the Unemployment Compensation Fund three (3) separate accounts:  (A) A clearing account;  (B) An Unemployment Compensation Trust Fund Account; and  (C) A benefit account.      (b)  (1)  (A) All moneys payable to the Unemployment Compensation Fund, upon receipt by the director, shall be immediately deposited into the clearing account.  (B) All moneys in the clearing account after clearance shall, except as otherwise provided in this section, be deposited immediately with the United States Secretary of the Treasury to the credit of the account of this state in the federal Unemployment Trust Fund, established and maintained pursuant to section 904 of the Social Security Act any provisions of law in this state relating to the deposit, administration, release, or disbursement of moneys in the possession or custody of this state to the contrary notwithstanding.  (C) All moneys received in the clearing account as proceeds of § 11-10-706(f) shall be deposited and credited to the Division of Workforce Services Special Fund, § 19-5-984, pursuant to § 11-10-716.    (2) The benefit account shall consist of all moneys requisitioned from this state's account in the federal Unemployment Trust Fund in the United States Treasury.  (3) Except as otherwise provided in this section, moneys in the clearing and benefit accounts may be deposited into any depository bank in which general funds of the state may be deposited, but no public deposit insurance charge or premium shall be paid out of the fund.  (4) It shall be lawful for any bank to secure such deposit with it by the pledge or escrow of the assets of the bank consisting of bonds, notes, or certificates of indebtedness which are direct obligations of the United States or of this state, and moneys in the clearing and benefit accounts shall not be commingled with other state funds but shall be maintained in separate accounts on books of the depository bank, and collateral pledged for this purpose shall be kept separate and distinct from any collateral pledged to secure other funds of the state.    (c)  (1) The director shall furnish bond to the state with a corporate surety thereon, conditioned that he or she will faithfully perform his or her duties of employment and will properly account for all funds received and disbursed by him or her.  (2) The bond shall be executed in the amount prescribed and in accordance with the applicable provisions of Arkansas law which prescribe surety bonds for state officers and employees and for officers and employees of state boards and commissions.
AR Code § 11-10-804 (2020)
2020 Arkansas Code|Title 11 - Labor and Industrial Relations|Chapter 10 - Division of Workforce Services Law|Subchapter 8 - Unemployment Compensation Fund|§ 11-10-804. Federal Unemployment Trust Fund — Termination

 (a) The provisions of this subchapter, to the extent that they relate to the federal Unemployment Trust Fund, shall be operative only so long as the federal Unemployment Trust Fund continues to exist and so long as the United States Secretary of the Treasury continues to maintain for this state a separate book account of all funds deposited therein by this state for benefit purposes, together with this state's proportionate share of the earnings of the federal Unemployment Trust Fund, from which no other state is permitted to make withdrawals.  (b)  (1) If and when the federal Unemployment Trust Fund ceases to exist, or such separate book account is no longer maintained, all moneys, properties, and securities belonging to the Unemployment Compensation Fund of this state shall be administered by the Director of the Division of Workforce Services as a trust fund for the purpose of paying benefits under this chapter.  (2)  (A) The director shall have authority to hold, invest, transfer, sell, deposit, and release the moneys and any properties, securities, or earnings acquired as an incident to the administration.  (B) The moneys shall be invested in readily marketable classes of securities, bonds, or other interest-bearing obligations of the United States or secured as to both interest and principal by the United States.  (C) The investments shall at all times be so made that all the assets of the fund shall always be readily convertible into cash when needed for the payment of benefits.
AR Code § 11-10-901 (2020)
2020 Arkansas Code|Title 11 - Labor and Industrial Relations|Chapter 10 - Division of Workforce Services Law|Subchapter 9 - Division of State New Hire Registry|§ 11-10-901. Creation — Administrator — Authority

 (a)  (1) The Director of the Division of Workforce Services is assigned responsibility for the administration of the State New Hire Registry.  (2) The director shall hire an administrator of the State New Hire Registry who shall serve at the pleasure of the director.    (b)  (1) The administrator shall compile a state registry of newly hired and returning employees as required by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Pub. L. No. 104-193.  (2) The director may enter into such professional services contracts as may be necessary to assist in the development and operation of the State New Hire Registry.    (c) The director shall enter into agreements with other state and federal agencies as may be necessary to properly administer and carry out the requirements of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Pub. L. No. 104-193, to ensure confidentiality of data and reimbursement for any costs associated with meeting the requirements of this subchapter and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Pub. L. No. 104-193.
AR Code § 11-10-1001 (2020)
2020 Arkansas Code|Title 11 - Labor and Industrial Relations|Chapter 10 - Division of Workforce Services Law|Subchapter 10 - Unemployment Trust Fund Financing Act of 2011|§ 11-10-1001. Title

 This subchapter shall be known and cited as the “Unemployment Trust Fund Financing Act of 2011”.
AR Code § 11-10-1002 (2020)
2020 Arkansas Code|Title 11 - Labor and Industrial Relations|Chapter 10 - Division of Workforce Services Law|Subchapter 10 - Unemployment Trust Fund Financing Act of 2011|§ 11-10-1002. Legislative findings and intent

 The General Assembly finds that:   (1) With a recession or economic slowdown now underway, the state's unemployment trust fund faces higher claims levels and longer benefit durations that accompany any economic downturn;  (2) The Arkansas Unemployment Trust Fund:  (A) Provides partial wage replacement to workers who find themselves out of work;  (B) Provides economic stability for a community when major unemployment occurs; and  (C) Encourages workers to remain in the community and to be available for work recalls by employers;    (3) The state is in debt to the federal government for unemployment funds paid to citizens of the State of Arkansas; and  (4) The bonds should be payable from revenues raised by an unemployment obligation assessment.
AR Code § 11-10-1003 (2020)
2020 Arkansas Code|Title 11 - Labor and Industrial Relations|Chapter 10 - Division of Workforce Services Law|Subchapter 10 - Unemployment Trust Fund Financing Act of 2011|§ 11-10-1003. Definitions

 As used in this subchapter:   (1) “Authority” means the Arkansas Development Finance Authority;  (2) “Bonds” means the “Arkansas Unemployment Trust Fund Bonds”, as authorized in this subchapter;  (3) “Debt service” means all amounts required for the payment of principal, interest, and premium, if any, due with respect to the bonds in any fiscal year along with all associated costs, including the fees and costs of paying agents and trustees, remarketing agent fees, credit enhancement costs, and other amounts necessary in connection with the bonds;  (4) “Designated revenues” means revenues derived from the unemployment obligation assessment under § 11-10-1017;  (5) “Employer” means the same as under § 11-10-209;  (6) “Federal interest rate” means at the time an issue of bonds is sold, the weighted average interest rate charged on advances from the federal trust fund under Title XII of the Social Security Act; and  (7) “Federal Unemployment Trust Fund debt” means the principal and interest on advances from the federal trust fund under Title XII of the Social Security Act, 42 U.S.C. § 1321, as it existed on January 1, 2011.
AR Code § 11-10-1004 (2020)
2020 Arkansas Code|Title 11 - Labor and Industrial Relations|Chapter 10 - Division of Workforce Services Law|Subchapter 10 - Unemployment Trust Fund Financing Act of 2011|§ 11-10-1004. Authorization — Purposes

 (a) The Arkansas Development Finance Authority is authorized, subject to the approval of the voters in a statewide election, to issue bonds to be known as the Arkansas Unemployment Trust Fund Bonds in an aggregate principal amount not to exceed five hundred million dollars ($500,000,000).  (b) The purpose of the bond issuance shall be to:  (1) Repay the principal of and interest on advances from the federal trust fund under Title XII of the Social Security Act, 42 U.S.C. § 1321;  (2) Pay the costs of issuance of the bonds including without limitation the costs of bond insurance or other credit enhancement;  (3) Pay unemployment benefits by depositing bond proceeds into the Unemployment Compensation Fund;  (4) Provide a debt service reserve; and  (5) Pay capitalized interest on the bonds for a period not to exceed two (2) years.
AR Code § 11-10-1005 (2020)
2020 Arkansas Code|Title 11 - Labor and Industrial Relations|Chapter 10 - Division of Workforce Services Law|Subchapter 10 - Unemployment Trust Fund Financing Act of 2011|§ 11-10-1005. Governor’s proclamation

 (a) The Arkansas Development Finance Authority shall prepare and distribute to the Governor a report that shall contain a plan for repaying the federal Unemployment Trust Fund debt and the estimated time and cost to repay the debt.  (b) Upon receipt of the report described in subsection (a) of this section, the Governor shall, if the Governor deems it to be in the public interest, by proclamation call an election on the question of issuing the bonds.
AR Code § 11-10-1007 (2020)
2020 Arkansas Code|Title 11 - Labor and Industrial Relations|Chapter 10 - Division of Workforce Services Law|Subchapter 10 - Unemployment Trust Fund Financing Act of 2011|§ 11-10-1007. Procedure for issuing Arkansas Unemployment Trust Fund Bonds

 (a) Prior to the issuance of Arkansas Unemployment Trust Fund Bonds, the Arkansas Development Finance Authority shall adopt a resolution authorizing the issuance of the bonds.  (b) Each resolution adopted under this section shall contain the terms, covenants, and conditions as are deemed desirable and consistent with this subchapter, including without limitation those pertaining to:  (1) The establishment and maintenance of funds and accounts;  (2) The deposit and investment of the bond proceeds; and  (3) The rights and obligations of the state, its officers and officials, the Arkansas Development Finance Authority, and the registered owners of the bonds.    (c)  (1) The resolutions of the Arkansas Development Finance Authority may provide for the execution and delivery by the Arkansas Development Finance Authority of a trust indenture or trust indentures, with one (1) or more banks or trust companies located within or without the state, containing any of the terms, covenants, and conditions required under subsection (b) of this section and any other terms and conditions deemed necessary by the Arkansas Development Finance Authority.  (2) The trust indenture or trust indentures shall be binding upon the Arkansas Development Finance Authority and the state, and their respective officers and officials.