reglab/housing_qa huggingface dataset:
GA Code § 34-8-152 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 5 - Contributions and Payments in Lieu of Contributions|§ 34-8-152. Standard Rate

  The standard rate of contribution shall be 5.4 percent. The standard rate of contribution is the rate from which variations therefrom are computed as provided in Code Section 34-8-155.   No employer's rate shall be reduced below the rate for new employers as specified in Code Section 34-8-151 for any calendar year, except as provided in Code Section 34-8-155, unless and until such employer's account could have been chargeable with benefit payments throughout the 36 consecutive calendar months ending on the computation date for that calendar year.     (Code 1981, §34-8-152, enacted by Ga. L. 1991, p. 139, § 1.)
GA Code § 34-8-154 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 5 - Contributions and Payments in Lieu of Contributions|§ 34-8-154. Separate Accounts

 Except as provided in Code Section 34-8-161, the Commissioner shall maintain a separate account for each employer and shall credit such account with all the contributions paid by that employer. Nothing in this chapter shall be construed to grant any employer or individuals in the service of such employer prior claims or rights to the amounts paid by the employer into the fund.    (Code 1981, §34-8-154, enacted by Ga. L. 1991, p. 139, § 1.)
GA Code § 34-8-161 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 5 - Contributions and Payments in Lieu of Contributions|§ 34-8-161. Group Accounts

 Two or more employers who have become liable for payments in lieu of contributions in accordance with the provisions of Code Section 34-8-158 may file a joint application to the Commissioner for the establishment of a group account for the purpose of sharing the cost of benefits paid that are attributable to service in the employ of such employers. Each such application shall identify and authorize a group representative to act as the group's agent for the purposes of this Code section. Upon the approval of the application, the Commissioner shall establish a group account for such employers, effective as of the beginning of the calendar quarter in which the Commissioner receives the application, and shall notify the group's representative of the effective date of the account. Such account shall remain in effect for not less than two calendar years and thereafter until terminated at the discretion of the Commissioner or upon application by the group. Upon establishment of the account, each member of the group shall be liable for payments in lieu of contributionswith respect to each calendar quarter in the amount that bears the same ratio to the total benefits paid in such quarter that are attributable to service performed in the employ of all members of the group as the total wages paid for service in employment by such member in such quarter bear to the total wages paid during such quarter for service performed in the employ of all members of the group. The Commissioner shall prescribe such regulations as deemed necessary with respect to applications for establishment, maintenance, and termination of group accounts that are authorized by this Code section, for addition of new members to and withdrawal of active members from such accounts, and for the determination of the amounts that are payable under this Code section by members of the group and the time and manner of such payments.    (Code 1981, §34-8-161, enacted by Ga. L. 1991, p. 139, § 1.)
GA Code § 34-8-162 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 5 - Contributions and Payments in Lieu of Contributions|§ 34-8-162. Establishment, Administration, and Contents of Cash Deposit Escrow Fund; Deposit in and Withdrawals From Fund

  There is established as a trust fund, separate and apart from all other public moneys or other funds of this state, a cash deposit escrow fund, which shall be administered by the Commissioner in accordance with such regulations as he or she may prescribe.This fund shall consist of all moneys deposited by employers with the Commissioner pursuant to paragraph (3) of subsection (b) of Code Section 34-8-160 and all interest thereon.   The Commissioner shall be custodian of the fund and shall administer it in accordance with such regulations as the Commissioner shall prescribe.All moneys payable to the fund shall, upon receipt thereof by the Commissioner, immediately be deposited in the fund.All moneys in this fund shall be deposited in a bank or public depository in which general funds of the state may be deposited, except that moneys in this fund shall not be commingled with other state funds but shall be maintained in a separate account on the books of the depository bank.Such moneys shall be secured by the depository bank to the same extent and in the same manner as required by the general depository laws of this state; and collateral pledged for this purpose or bonds given for this purpose shall be kept separate and distinct from any collateral pledged to secure the other funds of the state. The Commissioner shall be liable on his or her official bond for the faithful performance of duties in connection with the cash deposit escrow fund.All sums recovered on any surety bond for losses sustained by the cash deposit escrow fund shall be deposited in said fund.     Moneys shall be withdrawn from the cash deposit escrow fund solely for the purpose of satisfying any delinquent payments in lieu of contributions owed by an organization or groups of organizations pursuant to Code Section 34-8-158.Withdrawals from the cash deposit escrow fund shall be made in accordance with regulations prescribed by the Commissioner and shall not exceed the total amount deposited in the cash deposit escrow fund by each such organization or group of organizations.   Any interest which may accrue as the result of deposits to the cash deposit escrow fund shall, in the discretion of the Commissioner, be withdrawn to the extent necessary to cover deficiencies in the reimbursement account which have not been provided for by the escrow funds.Such withdrawal shall not exceed interest accrued in the cash deposit escrow fund. Interest not used for such purpose shall be retained in the cash deposit escrow fund.       (Code 1981, §34-8-162, enacted by Ga. L. 1991, p. 139, § 1.)   RESEARCH REFERENCES   Am. Jur. 2d.   - 76 Am. Jur. 2d, Unemployment Compensation, § 2.   C.J.S.   - 81 C.J.S., Social Security and Public Welfare, § 364.
GA Code § 34-8-163 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 5 - Contributions and Payments in Lieu of Contributions|§ 34-8-163. Terminating Liability to Fund

  Except as provided in subsection (c) of this Code section, an employing unit liable under this chapter must apply in writing to the Commissioner prior to April 30 in order to terminate liability.If the Commissioner finds that such employer did not, during the preceding calendar year, have sufficient employment or sufficient payroll to be considered an employer under this chapter, or was not otherwise subject to this chapter, then such coverage shall be terminated as of January 1 of such completed calendar year.Wage credits of any individual may not be decreased as a result of the employer being terminated. For the purpose of this Code section, two or more employing units who are predecessors or successors in a business or organization shall be treated as a single employing unit.   The Commissioner may terminate the liability of an employer without written application of the employer when such employer did not have sufficient employment or sufficient payroll during a calendar year to be considered an employer under this chapter.   All types of elective coverage as provided in paragraph (7) of Code Section 34-8-33 may be terminated in the discretion of the Commissioner at any time subsequent to the first two-year period.     (Code 1981, §34-8-163, enacted by Ga. L. 1991, p. 139, § 1.)
GA Code § 34-8-164 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 5 - Contributions and Payments in Lieu of Contributions|§ 34-8-164. Applications for Adjustment or Refund

 Applications for an adjustment or a refund of contributions, payments in lieu of contributions, or interest thereon, shall be submitted no later than three years from the date such amounts were assessed. Applications must be in writing. The Commissioner shall determine what amounts, if any, were erroneously collected. Adjustments shall be made against subsequent payments. Refunds will be issued, without interest thereon, when adjustments cannot be made. At the option of the Commissioner, the Commissioner may make any adjustments or refunds deemed appropriate for any amounts erroneously collected where no written request for a refund or an adjustment has been received, provided that such amounts were assessed within the last seven years. Amounts shall be refunded from the fund into which they were deposited.    (Code 1981, §34-8-164, enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 2015, p. 830, § 3/HB 117; Ga. L. 2017, p. 774, § 34/HB 323.)    The 2015 amendment,  effective May 5, 2015, substituted "an adjustment or a refund" for "adjustment or refund" near the beginning of the first sentence; and, in the sixth sentence, substituted "make any" for "initiate any", inserted "for any amounts erroneously collected", substituted "a refund or an adjustment" for "refund or adjustment", and substituted "seven years" for "three years".    The 2017 amendment,  effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, substituted "provided that such amounts" for "provided such amounts" near the end of the next to the last sentence.
GA Code § 34-8-165 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 5 - Contributions and Payments in Lieu of Contributions|§ 34-8-165. Tax and Wage Reports; Penalty for Failure to File; Fraudulent Reports

    In accordance with such regulations as the Commissioner may prescribe, tax and wage reports shall become due and be filed by each employer on or before the last day of the month next following the end of the calendar quarter to which such reports apply.   With respect to employers as defined in paragraph (2) of subsection (a) of Code Section 34-8-33, the Commissioner shall provide by regulation for such tax and wage reports to be filed on an annual rather than on a quarterly basis in accordance with federal law. No penalty shall be due for such reports which are filed in the manner and within the time period prescribed by the Commissioner.   Such reports shall list the name, social security number, the amount of wages paid each employee by such employer, and any other information the Commissioner may require.     Any employer who fails to file a tax and wage report on or before the due date as provided in subsection (a) of this Code section shall be penalized in the sum of $20.00 or .05 percent of total wages, whichever is greater, for each month or fraction of a month such report remains delinquent. Such penalty assessments shall be due and payable in the same manner as delinquent contributions.Penalty collection shall be enforced under procedures established by this chapter.   In the discretion of the Commissioner, the imposition of a penalty may be waived.Inadvertent, unavoidable, or unintentional errors or omissions in a tax and wage report which is filed in due time shall not subject the employer to the imposition of the penalty provided in subsection (b) of this Code section.   Fraudulent reports, including intentional errors or omissions, shall also be subject to the criminal provisions provided in Code Section 34-8-256.     (Code 1981, §34-8-165, enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 1995, p. 781, § 2; Ga. L. 1997, p. 143, § 34; Ga. L. 2002, p. 1084, § 2.)
GA Code § 34-8-166 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 5 - Contributions and Payments in Lieu of Contributions|§ 34-8-166. Interest on Delinquent Contribution Payments; Waiver; Reports

  Contributions unpaid on the due date established by the Commissioner shall bear interest at the rate of 1.5 percent per month or any fraction of a month.Interest shall continue to accrue until all amounts due, including interest, are received by the Commissioner.   The Commissioner may waive the collection of any accrued interest when it is reasonably determined that the delay in payment of contributions was due to the action or inaction of the department.   The Commissioner shall file an annual report with the Attorney General, the members of the Senate Insurance and Labor Committee, and the members of the House Committee on Industry and Labor stating the number of cases and the total amount of interest which is waived pursuant to this Code section. The Commissioner shall retain on file for five years a detailed statement listing the names of the employers whose interest was waived, the amount of interest waived, the number of cases, and the specified reasons for each waiver under this Code section. This statement shall be available for review by members of the General Assembly, the Attorney General, the state accounting officer, and the state auditor.     (Code 1981, §34-8-166, enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 2005, p. 694, § 33/HB 293; Ga. L. 2013, p. 141, § 34/HB 79.)   OPINIONS OF THE ATTORNEY GENERAL   Editor's notes   - In light of the similarity of the statutory provisions, opinions decided under former Code Section 34-8-125, which was repealed by Ga. L. 1991, p. 139, § 1 are included in the annotations for this Code section.   County boards of education.    - County boards of education cannot resist the payment of penalties and interest assessed under former § 34-8-83 and former § 34-8-125 (see now O.C.G.A. § 34-8-166). 1986 Op. Att'y Gen. No. 86-18 (decided under former § 34-8-125).   RESEARCH REFERENCES   Am. Jur. 2d.   - 76 Am. Jur. 2d, Unemployment Compensation, § 9.   C.J.S.   - 81 C.J.S., Social Security and Public Welfare, § 286 et seq.   ALR.    - Constitutionality, construction, and application of provisions of Social Security or Unemployment Compensation Acts which vary rate of employers' contributions according to period in which business has been conducted, 163 A.L.R. 1148.
GA Code § 34-8-169 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 5 - Contributions and Payments in Lieu of Contributions|§ 34-8-169. Commissioner's Authority to Contract With Outside Entities to Provide Debt Collection Services

  For the purpose of collecting delinquent contributions, interest, and penalties, the Commissioner may enter into an agreement with one or more private persons, companies, associations, or corporations providing debt collection services with respect to the collection of delinquent contributions, administrative assessments, interest, and penalties.The agreement may provide, at the discretion of the Commissioner, the rate of payment and the manner in which compensation for services shall be paid.The compensation, fees, and expenses may be added to the amount of the delinquent contributions, interest, and penalties and may be collected by the contractor from the debtor. The Commissioner shall provide the necessary information for the contractor to fulfill its obligation under the agreement.   At the discretion of the Commissioner, the contractor may, as part of the collection process, refer the debt to legal representatives for litigation in the name of the Commissioner.   No action taken by the Commissioner pursuant to this Code section shall be construed to be an election to forgo other collection procedures in this article.     (Code 1981, §34-8-169, enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 2004, p. 631, § 34.)
GA Code § 34-8-171 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 5 - Contributions and Payments in Lieu of Contributions|§ 34-8-171. Injunction Against Employing Individuals if Reports or Payments Due

 An employer may be enjoined from employing individuals if such employer's reports remain unfiled or contributions remain unpaid 90 days after the end of the calendar quarter to which they apply.The Commissioner or a designee of the Commissioner may file a complaint for an injunction in the superior court of any county in which the employer may be doing business.Said employer shall be enjoined from employing individuals until all reports have been filed and all delinquent amounts have been paid to the Commissioner.    (Code 1981, §34-8-171, enacted by Ga. L. 1991, p. 139, § 1.)
GA Code § 34-8-172 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 5 - Contributions and Payments in Lieu of Contributions|§ 34-8-172. Surety Bond Required of Employee Leasing Company

 The Commissioner shall require any employee leasing company, as defined in Code Section 34-8-32, to post a surety bond or such equivalent financial securities as approved by the Commissioner in such an amount as needed to cover the total of any potential tax liability which may reasonably be expected to be incurred by such employer.In the event an employee leasing company is unable to procure such bond or security, the employee leasing company may report such employees as being in the employment of its client employers, notwithstanding any provision of Code Section 34-8-32 to the contrary.    (Code 1981, §34-8-172, enacted by Ga. L. 1991, p. 139, § 1.)
GA Code § 34-8-173 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 5 - Contributions and Payments in Lieu of Contributions|§ 34-8-173. Release or Subordination of Property Subject to Lien; Authority to Settle and Compromise Payment of Contributions; Annual Reports

  The Commissioner may release or subordinate all or any portion of the property subject to any lien obtained under provisions of this chapter if the Commissioner determines that the contributions, interest, and penalties are sufficiently secured by a lien on other property or through other security or that the release, partial release, or subordination of such lien will not endanger or jeopardize the collection of amounts due.     The Commissioner is authorized to settle and compromise any payment of contributions and interest thereon, including penalty, or any tax execution, where there is doubt as to the liability of the employer or where there is doubt as to the collectability and the settlement or compromise is in the best interest of the state. The Commissioner may make all reasonable rules and regulations necessary to effectuate the purpose of this Code section.   The Commissioner shall file an annual report with the Attorney General, the members of the Senate Insurance and Labor Committee, and the members of the House Committee on Industry and Labor, which report shall state the number of cases and the total amount of debt which is compromised under this Code section. The Commissioner shall retain on file for five years a detailed statement listing the names of the employers whose debt was compromised, the amount of debt compromised, the number of cases, and the specified reasons for each debt compromise under this Code section. This statement shall be available for review by members of the General Assembly, the Attorney General, the state accounting officer, and the state auditor.       (Code 1981, §34-8-173, enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 2005, p. 694, § 34/HB 293; Ga. L. 2013, p. 141, § 34/HB 79.)   Code Commission notes.   - Pursuant to § 28-9-5, in 1991, "Senate Insurance" was substituted for "Senate Industry" in paragraph (b)(2).   Editor's notes.   - Ga. L. 2013, p. 141, § 34/HB 79, which amended this Code section, purported to amend subsection (c) of this Code section but actually amended paragraph (b)(2).
GA Code § 34-8-174 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 5 - Contributions and Payments in Lieu of Contributions|§ 34-8-174. Payment of Contributions in Event of Legal Dissolution or Distribution

 In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, in proceedings relating to the administration of the estate of a decedent, receivership, assignment for benefit of creditors, adjudicated insolvency, composition, dissolution, reorganization, or similar proceedings, contributions then or thereafter due, together with interest, penalties, and cost thereon, shall be paid in full in accordance with laws of this state governing the order of payment of tax liens and tax priorities. In the event of any employer's adjudication in bankruptcy or judicially confirmed extension proposal, contributions then or thereafter due, together with interest, penalties, and costs thereon, shall be required to be paid in accordance with the laws governing the lien and priority of taxes due this state.    (Code 1981, §34-8-174, enacted by Ga. L. 1991, p. 139, § 1.)   RESEARCH REFERENCES   Am. Jur. 2d.   - 76 Am. Jur. 2d, Unemployment Compensation, §§ 16 et seq., 43.   C.J.S.   - 81 C.J.S., Social Security and Public Welfare, § 380 et seq.   ALR.    - Rank or priority of lien or claim for unpaid employer's contribution under Social Security or Unemployment Compensation Act, 140 A.L.R. 1042.    Social security and unemployment taxes as payable in respect of claims for wages earned before bankruptcy of employer, 174 A.L.R. 1295.
GA Code § 34-8-175 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 5 - Contributions and Payments in Lieu of Contributions|§ 34-8-175. Payment of Contributions When Employing Unit Sells or Transfers Business or Stock of Goods

 Any employing unit which sells or transfers its business or stock of goods shall file all required tax and wage reports and pay all contributions, administrative assessments, interest, and penalties within 30 days after such sale or transfer.Such reports and payments shall include all wages for employment up to the date of the sale or transfer.The purchaser, transferee, successor, or assignee shall withhold a sufficient amount from the purchase money to cover the amount of all contributions, administrative assessments, interest, and penalties due and unpaid by the seller or transferor.If the seller or transferor fails to make required payments within the 30 days specified, then the purchaser, transferee, successor, or assignee shall pay the money so withheld.If the purchaser, transferee, successor, or assignee fails to do so, it shall become liable for such contributions, administrative assessments, interest, and penalties.After 30 days the purchaser, transferee, or successor will also become jointly and severally responsible with the predecessor for filing of any delinquent reports.If the payment of moneys is not involved in the sale or transfer, such purchaser shall withhold the performance of the condition that constitutes the consideration for the transfer until the Commissioner certifies that all reports have been filed and all contributions, administrative assessments, interest, and penalties have been paid.    (Code 1981, §34-8-175, enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 1992, p. 776, § 2.)   RESEARCH REFERENCES   Am. Jur. 2d.   - 76 Am. Jur. 2d, Unemployment Compensation, § 16.   C.J.S.   - 81 C.J.S., Social Security and Public Welfare, §§ 361, 362.