reglab/housing_qa huggingface dataset:
AK Stat § 23.20.095 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 1. Administration.|Sec. 23.20.095. Exchange of services, facilities, and information.

(a) The administration of this chapter and of other state and federal unemployment compensation and public employment service laws will be promoted by cooperation between this state and those states and the appropriate federal agencies exchanging services and making facilities and information available. (b) The department may make investigations, secure and transmit information, make available services and facilities, and exercise other powers provided in this chapter with respect to the administration of this chapter which the department considers necessary or appropriate to facilitate the administration of the unemployment compensation or public employment service law of another state or the federal government.
AK Stat § 23.20.100 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 1. Administration.|Sec. 23.20.100. Public employment offices.

The department shall establish and maintain free public employment offices in the number and in the places which may be necessary for the administration of this chapter and for the purposes of performing functions which are within the scope of the Wagner-Peyser Act, as amended. The provisions of the Wagner-Peyser Act, as amended, are accepted by this state, and the department is designated the agency of this state for the purposes of that Act. All money received by this state under that Act shall be paid into the employment security administration fund and shall be expended solely for the maintenance of the state system of public employment offices.
AK Stat § 23.20.105 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 1. Administration.|Sec. 23.20.105. Employing units to keep records and reports.

An employing unit shall keep work records containing information which the department prescribes. The records shall be open to inspection and may be copied by the department at any reasonable time and as often as may be necessary. The department may require an employing unit to submit sworn or unsworn reports, with respect to persons employed by it, which are considered necessary for the administration of this chapter.
AK Stat § 23.20.115 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 1. Administration.|Sec. 23.20.115. Unauthorized disclosure of information.

A member of the department, an employee of the department, an agent of the department, or an officer or employee of a state, federal, municipal, or other agency that has been provided with information by the department who, in violation of AS 23.20.110, makes a disclosure of information obtained from an employing unit or from an individual in the administration of this chapter, or a person who has obtained a list of applicants for work or of claimants or recipients of benefits under this chapter and who uses or permits the use of the list for a purpose not authorized by AS 23.20.110 is guilty of a class B misdemeanor.
AK Stat § 23.20.120 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 1. Administration.|Sec. 23.20.120. Examination of bank.

The department may request the Comptroller of the Currency of the United States to make or have made an examination of the correctness of a return or report of a national banking association rendered under this chapter. The department may, in connection with the request, transmit the report or return to the Comptroller of the Currency of the United States as provided in 26 U.S.C. 3305(c) (Internal Revenue Code).
AK Stat § 23.20.130 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 2. Funds.|Sec. 23.20.130. Unemployment compensation fund; training and building fund; establishment and control.

(a) There shall be maintained, as special funds separate and apart from all public funds of this state, an unemployment compensation fund, which shall be administered by the department exclusively for the purposes of this chapter, and a training and building fund. (b) The unemployment compensation fund consists of (1) all contributions collected under this chapter; (2) interest earned on money in the unemployment trust fund account; (3) property or securities acquired through the use of money belonging to the fund; (4) earnings of the property or securities; (5) sums made available to the state as advances under 42 U.S.C. 1321 - 1324 (Title XII, Social Security Act), as amended, for the purposes of paying benefits as provided in this chapter; (6) advances from the general fund of the state for the purposes of paying benefits provided in this chapter; (7) all money credited to this state's account in the unemployment trust fund under 42 U.S.C. 1103 (§ 903, Social Security Act), as amended; (8) all money received for the fund from any other source; (9) reimbursement of benefits paid under AS 23.20.277 and 23.20.278; and (10) recovery of benefits paid from the unemployment compensation fund to individuals not entitled to them as provided by AS 23.20.390. (c) All money in the unemployment compensation fund is mingled and undivided. (d) The training and building fund consists of all interest and penalties collected under AS 23.20.185, 23.20.190, and 23.20.195 and all sums recovered on official bond for losses sustained by the fund. Training and building fund money shall be deposited in the clearing account of the unemployment compensation fund for clearance only and does not become a part of the fund. The unobligated amount in the training and building fund in excess of $100,000 on the close of business of the 30th day following the last day of each fiscal year shall be transferred within 20 days to this state's account in the unemployment trust fund. The fund shall be included in the budget submitted to the legislature under AS 37.07 (Executive Budget Act). Funds available in the training and building fund shall be expended upon the direction of the department, with the approval of the governor, when it appears to the governor that the expenditure is necessary for but not limited to (1) the proper administration of this chapter if no federal funds are available for the specific purpose for which the expenditure is to be made, and if the funds are not substituted for appropriations from federal funds that would be made available in the absence of those funds; (2) the proper administration of this chapter, if appropriations from federal funds have been requested but not yet received, and the training and building fund will be reimbursed upon receipt of the requested federal appropriation; (3) [Repealed, § 84 ch 58 SLA 1999.]  (4) the purposes specified in AS 23.20.075.
AK Stat § 23.20.135 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 2. Funds.|Sec. 23.20.135. Accounts and deposit.

(a) The commissioner of revenue is ex officio the treasurer and custodian of the fund and shall administer it as directed by the department. Disbursements shall be issued from the fund in accordance with AS 37.25.050 and the regulations that the department adopts. The fund has three separate accounts: (1) a clearing account; (2) an unemployment trust fund account; and (3) a benefit account. (b) The department, or a designee of the department, shall immediately deposit, upon receipt, all money payable to the fund in the clearing account. Refunds of contributions erroneously collected and payable under AS 23.20.225 and 23.20.526(a)(11) may be paid from the clearing account in the same manner, or from the training and building fund. Interest and penalty payments may not be refunded from the unemployment compensation fund. After clearance, all money in the clearing account, except for that portion of employee contributions under AS 23.20.290(d) used to pay interest on advances received under AS 23.20.140, shall be immediately deposited with the United States Secretary of the Treasury to the credit of the account of this state in the unemployment trust fund established and maintained under 42 U.S.C. 1104 (§ 904, Social Security Act), as amended. (c) The benefit account consists of money requisitioned from this state's account in the unemployment trust fund for the purpose of paying benefits. Money in the clearing and benefit accounts may be deposited by the designee of the department, under the direction of the department, in a bank or public depository in which general funds of the state may be deposited, but no public deposit insurance charge or premium may be paid out of the fund. Money in these accounts may not be commingled with other state funds, but shall be maintained in separate accounts on the books of the depository bank. The money is secured by the depository law of this state. Collateral pledged for this purpose shall be kept separate and distinct from collateral pledged to secure other funds of the state. The commissioner of revenue is liable on the official bond of the commissioner for the faithful performance of the commissioner's duties in connection with the fund. Sums recovered for losses sustained by the fund shall be deposited in the fund.
AK Stat § 23.20.140 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 2. Funds.|Sec. 23.20.140. Advances.

When, in accordance with 42 U.S.C. 1321 - 1324 (Title XII, Social Security Act), as amended, the balance in the unemployment trust fund reaches a point where the governor must apply for an advance in order to obtain for the state and its citizens the advantages available under 42 U.S.C. 1321 - 1324, the department shall notify the governor and take other action which is appropriate to obtain an advance to the unemployment trust fund and arrange for its repayment in accordance with 42 U.S.C. 1321 - 1324.
AK Stat § 23.20.150 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 2. Funds.|Sec. 23.20.150. Discontinuance of unemployment trust fund.

(a) To the extent that AS 23.20.130 - 23.20.140 relate to the unemployment trust fund, they are operative only so long as the unemployment trust fund exists and so long as the Secretary of the Treasury of the United States of America maintains for the state a separate book account of all funds deposited in it by this state for benefit purposes, together with the state's proportionate share of the earnings of the unemployment trust fund, from which no other state may make withdrawals. (b) If the unemployment trust fund ceases to exist, or a separate book account is no longer maintained, all money, property, or security in the fund which belongs to the unemployment compensation fund of the state shall be transferred to the treasurer of the unemployment compensation fund, who shall hold, invest, transfer, sell, deposit, and release the money, property, or security in a manner approved by the department in accordance with this chapter. However, the money shall be invested in bonds or other interest-bearing obligations of the United States and the investments shall be made so that all the assets of the fund are readily convertible into cash when needed for the payment of benefits. The treasurer may dispose of securities or other property belonging to the unemployment compensation fund only under the direction of the department.
AK Stat § 23.20.155 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 2. Funds.|Sec. 23.20.155. Employment security administration fund.

(a) There is created a special fund in the state treasury known as the employment security administration fund. (b) All money deposited into this fund shall be continuously available to the department for expenditure in accordance with this chapter, and may not lapse at any time or be transferred to any other fund. All money in this fund, except money received under AS 23.20.145(h), which is received from the federal government or which is appropriated by the state for the purpose described in AS 23.20.100 shall be expended solely for the purpose and in the amount found necessary by the Secretary of Labor for administration of this chapter. (c) The fund consists of all money appropriated by this state; all money received from the federal government; all money received from another source for that purpose; money received from an agency of the United States or another state as compensation for services or facilities supplied to such agency; amounts received under a surety bond or insurance policy or from other sources for losses sustained by the employment security administration fund or by reason of damage to equipment or supplies purchased from money in the fund; and proceeds realized from the sale or disposition of equipment or supplies which are no longer necessary for the administration of this chapter. Notwithstanding any provision of this section, all money requisitioned and deposited in this fund under AS 23.20.145(h) shall remain part of the unemployment fund and shall be used only in accordance with the conditions specified in AS 23.20.145(f) - (h). (d) All money in this fund shall be deposited, administered, and disbursed, in the same manner and under the same conditions and requirements provided by law for other special funds in the state treasury. (e) The commissioner of revenue is liable on the official bond of the commissioner for the faithful performance of the commissioner's duties in connection with the employment security administration fund. This liability on the official bond exists in addition to liabilities on a separate bond. Money recovered on a surety bond for losses sustained by the employment security administration fund shall be deposited in that fund.
AK Stat § 23.20.160 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 2. Funds.|Sec. 23.20.160. Reimbursement of fund.

If money received from the Department of Labor under 42 U.S.C. 501 - 504 (Title III, Social Security Act), or money granted to this state under the Wagner-Peyser Act, as amended, or money made available by this state and matched by money granted to this state under the Wagner-Peyser Act, as amended, is found by the Secretary of Labor, because of any action or contingency, to have been lost or expended for a purpose other than or in an amount in excess of that found necessary by the Secretary of Labor for the proper administration of this chapter, it is the policy of the state that the money shall be replaced by money appropriated for the purpose from the general fund of the state to the employment security administration fund for expenditures as provided for in AS 23.20.155. Upon receipt of notice of the finding by the Secretary of Labor, the department shall promptly report the amount required for replacement to the governor and the governor shall at the earliest opportunity submit to the legislature a request for the appropriation of the amount.
AK Stat § 23.20.165 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 3. Contributions.|Sec. 23.20.165. Payment of contributions.

(a) Contributions with respect to wages for employment accrue and are payable by an employer for each calendar year in which the employer is subject to this chapter. Contributions become due and shall be paid by an employer to the department for the fund in accordance with regulations adopted by the department. An employer may not deduct contributions payable by the employer from the wages of an employee. (b) Contributions with respect to wages paid on or after January 1, 1955, for employment accrue and are payable by an individual who performs service in employment for each calendar year in which the services are subject to this chapter. (c) The contributions required from each individual, in accordance with regulations adopted by the commissioner, are payable, shall be deducted from the individual's wages by the employer, and shall be held in trust by the employer for the commissioner until the employee contributions are required by regulation to be deposited with the commissioner. These funds are not subject to garnishment or attachment, and in the event of lien, judgment, or bankruptcy proceedings are not considered assets of the employer. An employer who fails to make the deductions from the wages of employees is liable to the commissioner for the payment of the required contributions. The contributions shall be collected from the employer in the manner provided for the collection of employer contributions. (d) If an employer converts to personal use or misappropriates funds so held in trust, the employer shall pay to the commissioner for deposit in the clearing account the amount converted or misappropriated, together with a penalty equal to five times that amount but not less than $25. In addition, if the conversion or misappropriation is wilful, the employer is guilty of a misdemeanor, and upon conviction is punishable by a fine of not more than $200, or by imprisonment for not more than 60 days, or by both. (e) An employer shall maintain a record of the amount deducted from the wages of each employee and shall furnish a statement of the deductions to each employee at the times and in the manner the department prescribes by regulation. A deduction may not be made from those wages paid to an employee during a calendar year which are in excess of the wages subject to contributions under AS 23.20.175. If an employee in the employ of two or more employers earns wages in one calendar year totaling more than the wages subject to contributions or if an employer through error makes a deduction and erroneously pays contributions on wages of an employee in excess of the wages subject to contributions during a calendar year, the amount of deductions in excess of those required by this chapter shall be refunded to the employee by the department upon application for them in accordance with regulations adopted by the department. Application must be made during the calendar year after the calendar year in which the deductions are made.
AK Stat § 23.20.170 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 3. Contributions.|Sec. 23.20.170. Rate of contributions.

(a) [Repealed, § 80 ch 9 SLA 1980.]  (b) An employer who is not entitled to a rate determination under AS 23.20.280 - 23.20.310 because the employer is ineligible under AS 23.20.281 shall pay contributions at a rate equal to the average industry tax rate as determined by the commissioner. Assignment by the commissioner of employers to industrial classification, for the purposes of this subsection, shall be to the industry group code specified in the most current version of the North American Industry Classification System, United States, in accordance with established classification practices found in the most current version of the North American Industry Classification System manual prepared by the United States Office of Management and Budget. (c) The standard rate of contributions with respect to employment is 5.4 percent of wages paid. Reductions from the standard rate may only be made under this section and AS 23.20.280 - 23.20.310.
AK Stat § 23.20.175 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 3. Contributions.|Sec. 23.20.175. Base of contributions.

(a) [Repealed, § 30 ch 100 SLA 1989.]  (b) [Repealed, § 30 ch 100 SLA 1989.]  (c) For the purposes of AS 23.20.165 and 23.20.170, wages do not include that part of remuneration paid during any calendar year to an individual by an employer or by a predecessor of the employer that exceeds 75 percent of the average annual wage, as defined in AS 23.20.520, in Alaska for the preceding 12-month period ending June 30 computed to the nearest multiple of $100.
AK Stat § 23.20.180 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 3. Contributions.|Sec. 23.20.180. Records and analysis of experience with unemployment risk.

For each calendar year the department shall maintain separate accounts for each employer and claimant to obtain facts and studies upon which the legislature may determine whether an experience rating system should be adopted to require contributions from employers based upon their experience with unemployment risk, and, if so, the most equitable system for accomplishing this purpose consistent with the solvency of the unemployment compensation fund.
AK Stat § 23.20.185 (2021)
2021 Alaska Statutes|Title 23. Labor and Workers' Compensation|Chapter 20. Alaska Employment Security Act|Article 3. Contributions.|Sec. 23.20.185. Interest on past due contributions.

(a) If contributions are not paid on the date on which they are due, the amount remaining unpaid bears interest at the rate of 12 percent per year from the due date until payment plus accrued interest is received by the department. Interest collected under this section shall be deposited in the clearing account of the unemployment compensation fund. (b) Interest does not accrue on contributions from an estate in the hands of a receiver, executor, administrator, trustee in bankruptcy, common law assignee, or other liquidating officer after the date when the officer qualifies. However, contributions accruing with respect to employment of a person by the officer are due and draw interest in the same manner as contributions due from other employers. (c) Payments of contributions erroneously paid to an unemployment compensation fund of another state which should have been paid to this state and which are refunded by the other state and paid by the employer to this state shall be considered paid to this state at the date of payment of the other state. (d) Interest collected under this section shall periodically be transferred from the clearing account to the training and building fund.