reglab/housing_qa huggingface dataset:
NE Code § 48-649.04 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-649.04 - State or political subdivision; combined tax; election to make payments in lieu of contributions.

48-649.04.  State or political subdivision; combined tax; election to make payments in lieu of contributions.(1) The state or any of its political subdivisions and any instrumentality of one or more of the foregoing or any other governmental entity for which services in employment as provided in subdivision (4)(a) of section 48-604 are performed shall be required to pay combined tax on wages paid for services rendered in its or their employment on the same basis as any other employer who is liable for the payment of combined tax under the Employment Security Law, unless the state or any political subdivision thereof and any instrumentality of one or more of the foregoing or any other governmental entity for which such services are performed files with the commissioner its written election not later than thirty days after such employer becomes subject to this section to become liable to make payments in lieu of contributions in an amount equal to the full amount of regular benefits plus the full amount of extended benefits paid during each calendar quarter that is attributable to service in employment of such electing employer.(2) Eligible employers electing to make payments in lieu of contributions shall not be liable for combined tax payments.(3) The commissioner, after the end of each calendar quarter, shall notify any such employer that has elected to make payments in lieu of contributions of the amount of benefits for which it is liable to pay pursuant to its election that have been paid that are attributable to service in its employment and the employer so notified shall reimburse the fund within thirty days after receipt of such notice.(4) Any employer which makes an election in accordance with this section to become liable for payments in lieu of contributions shall continue to be liable for payments in lieu of contributions for all benefits paid based upon wages paid for service in employment of such employer while such election is effective. Any such election shall continue until such employer files with the commissioner, not later than December 1 of any calendar year, a written notice terminating its election as of December 31 of that year. Upon termination of the election, such employer shall again be liable for the payment of contributions and for the reimbursement of such benefits as may be paid based upon wages paid for services in employment of such employer while such election was effective.(5) The commissioner may require any employer subject to this section whose annual payroll for either of the two preceding calendar years has equaled or exceeded one hundred thousand dollars to pay the amount owed pursuant to this section by an electronic method approved by the commissioner, except when the employer establishes to the satisfaction of the commissioner that payment by an electronic method would create a hardship for the employer.Source Laws 2017, LB172, § 67.
NE Code § 48-651 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-651 - Employer's account; benefit payments; notice; effect.

48-651.  Employer's account; benefit payments; notice; effect.(1) The commissioner may provide for the following by rule and regulation:(a) Periodic notification to employers of benefits paid and chargeable to their accounts or of the status of such accounts; and(b) Notification to all base period employers of any individual of the establishment of such individual's benefit year.(2) Any such notification, in the absence of an application for redetermination filed in such manner and within such period as the commissioner may prescribe, shall become conclusive and binding upon the employer for all purposes. Such redeterminations, made after notice and opportunity for hearing, and the commissioner's findings of fact in connection therewith may be introduced in any subsequent administrative or judicial proceedings involving the determination of the combined tax rate of any employer for any calendar year.Source   Laws 1941, c. 94, § 5, p. 392;   C.S.Supp.,1941, § 48-707;   R.S.1943, § 48-651;   Laws 1985, LB 339, § 36;   Laws 1994, LB 1337, § 10;  Laws 2017, LB172, § 69.
NE Code § 48-654 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-654 - Employer's experience account; acquisition by transferee-employer; transfer; contribution rate.

48-654.  Employer's experience account; acquisition by transferee-employer; transfer; contribution rate.(1) Subject to section 48-654.01, any employer that acquires the organization, trade, or business, or substantially all the assets of another employer shall immediately notify the commissioner of the acquisition and may, pursuant to rules and regulations adopted and promulgated by the commissioner, assume the position of such acquired employer with respect to the resources and liabilities of such acquired employer's experience account as if no change with respect to such acquired employer's experience account has occurred.(2) The commissioner may provide by rule and regulation for partial transfers of experience accounts, except that such partial transfers of accounts shall be construed to allow computation and fixing of contribution rates only where an employer has transferred at any time a definable and segregable portion of his or her payroll and business to a transferee-employer.(3) For an acquisition which occurs during either of the first two calendar quarters of a calendar year or during the fourth quarter of the preceding calendar year, a new rate of contributions, payable by the transferee-employer with respect to wages paid by him or her after midnight of the last day of the calendar quarter in which such acquisition occurs and prior to midnight of the following September 30, shall be computed in accordance with this section. For the purpose of computing such new rate of contributions, the computation date with respect to any such acquisition shall be September 30 of the preceding calendar year and the term payroll shall mean the total amount of wages by which contributions to the transferee's account and to the transferor's account were measured for four calendar quarters ending September 30 preceding the computation date.Source   Laws 1937, c. 108, § 7, p. 385;   Laws 1941, c. 94, § 5, p. 394;   C.S.Supp.,1941, § 48-707;   R.S.1943, § 48-654;   Laws 1945, c. 115, § 6, p. 386;   Laws 1947, c. 175, § 13, p. 582;   Laws 1953, c. 169, § 1, p. 543;   Laws 1985, LB 336, § 1;   Laws 1985, LB 339, § 38;  Laws 2005, LB 484, § 10;  Laws 2009, LB631, § 9;  Laws 2015, LB271, § 8;  Laws 2017, LB172, § 71.  Annotations This section, which allows an acquiring organization to assume the position of its predecessor with respect to the latter's experience account, is referring to the contribution rate of that employer. The experience account balance is used to determine the rate at which the employer must contribute, and it is not a cash account which may be treated as a liquid asset. West Nebraska General Hospital v. Hanlon, 208 Neb. 173, 302 N.W.2d 694 (1981).
NE Code § 48-655.01 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-655.01 - State; jurisdiction over employer; when.

48-655.01.  State; jurisdiction over employer; when.Employing one or more individuals to perform service within this state shall constitute sufficient contact with this state for the exercise of personal jurisdiction over such employer in any action under sections 48-655 to 48-655.02.Source   Laws 1949, c. 163, § 14(2), p. 430;   Laws 1957, c. 208, § 6, p. 734;   Laws 1983, LB 447, § 71.
NE Code § 48-655.02 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-655.02 - Combined taxes; courts; jurisdiction; actions.

48-655.02.  Combined taxes; courts; jurisdiction; actions.The courts of this state shall in the manner provided in sections 48-655 to 48-655.02 entertain actions to collect combined taxes or interest thereon for which liability has accrued under the employment security law of any other state or of the federal government.Source   Laws 1949, c. 163, § 14(3), p. 430;   Laws 1994, LB 1337, § 13.
NE Code § 48-658 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-658 - Combined tax; transfer of business; notice; succeeding employer's liability; action.

48-658.  Combined tax; transfer of business; notice; succeeding employer's liability; action.Any person, group of individuals, partnership, limited liability company, corporation, or employer which acquires the organization, trade, or business or substantially all the assets thereof of an employer shall notify the commissioner thereof in writing by registered or certified mail not later than five days prior to the acquisition. Unless such notice is given such acquisition shall be void as against the commissioner if, at the time of the acquisition, any combined tax is due and unpaid by the previous employer. The commissioner shall have the right to proceed against such person, group of individuals, partnership, limited liability company, corporation, or employer and the assets so acquired.Source   Laws 1939, c. 56, § 11, p. 250;   C.S.Supp.,1941, § 48-713;   R.S.1943, § 48-658;   Laws 1957, c. 208, § 9, p. 737;   Laws 1993, LB 121, § 293;   Laws 1994, LB 1337, § 16.
NE Code § 48-659 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-659 - Combined tax and interest; legal distribution of employer's assets; priorities.

48-659.  Combined tax and interest; legal distribution of employer's assets; priorities.In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including dissolution, reorganization, administration of estates of decedents, receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, any claims for combined tax and interest thereon due or accrued under the Employment Security Law which have not been reduced to a lien in accordance with section 48-657 shall receive the priority of a tax.Source   Laws 1937, c. 108, § 14, p. 398;   Laws 1939, c. 56, § 11, p. 251;   C.S.Supp.,1941, § 48-713;   R.S.1943, § 48-659;   Laws 1953, c. 167, § 10, p. 536;   Laws 1985, LB 339, § 40;   Laws 1994, LB 1337, § 17.
NE Code § 48-660 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-660 - Combined tax or interest; adjustments; refunds.

48-660.  Combined tax or interest; adjustments; refunds.If more than the correct amounts of combined tax or interest are collected, then, under rules and regulations made under section 48-607, proper adjustments with respect thereto shall be made, without interest, in connection with subsequent combined tax. If such adjustment cannot be made within a reasonable time, the commissioner shall refund the excess from the appropriate fund. Applications for adjustments or refunds shall be made within four years after the date of such overcollection.Source   Laws 1937, c. 108, § 14, p. 399;   Laws 1939, c. 56, § 11, p. 251;   C.S.Supp.,1941, § 48-713;   R.S.1943, § 48-660;   Laws 1945, c. 115, § 7, p. 386;   Laws 1985, LB 339, § 41;   Laws 1994, LB 1337, § 18.
NE Code § 48-662 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-662 - State employment service; establishment; functions; funds available; agreements authorized.

48-662.  State employment service; establishment; functions; funds available; agreements authorized.The state employment service is hereby established in the Department of Labor, State of Nebraska. The commissioner of such department, in the conduct of such service, shall establish and maintain free public employment offices in such number and in such places as may be necessary for the proper administration of the Employment Security Law and for the purpose of performing such functions as are within the purview of the Act of Congress entitled An act to provide for the establishment of a national employment system and for cooperation with the states in the promotion of such system, and for other purposes, approved June 6, 1933, (48 Stat. 113; 29 U.S.C. 49 (c)), as amended, herein referred to as the Wagner-Peyser Act. The provisions of the Act of Congress are hereby accepted by this state and the Department of Labor is hereby designated and constituted the agency of this state for the purposes of such act. All money received by this state under the Act of Congress 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. There shall also be credited to the Employment Security Administration Fund for the same purpose, any sums appropriated by the Legislature from the General Fund of the state for the purposes of maintaining public employment offices or of matching funds granted under the Wagner-Peyser Act. For the purpose of establishing and maintaining free public employment offices and promoting the use of their facilities, the commissioner is authorized to enter into agreements with the Railroad Retirement Board, any other agency of the United States or of this or any other state charged with the administration of any law whose purposes are reasonably related to the purposes of the Employment Security Law, any political subdivision of this state, or any private nonprofit organization and as a part of such agreements may accept money, services, or quarters as a contribution to the maintenance of the state system of public employment offices or as reimbursement for services performed. All money received for such purposes shall be paid into the Employment Security Administration Fund.Source   Laws 1941, c. 94, § 17, p. 402;   C.S.Supp.,1941, § 48-726;   R.S.1943, § 48-662;   Laws 1949, c. 163, § 15, p. 430;   Laws 1961, c. 239, § 3, p. 713;   Laws 1984, LB 747, § 5;   Laws 1985, LB 339, § 44;  Laws 2017, LB172, § 76.
NE Code § 48-663 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-663 - Benefits; prohibited acts by employee; penalty; limitation of time for prosecution.

48-663.  Benefits; prohibited acts by employee; penalty; limitation of time for prosecution.Whoever obtains or increases any benefit or other payment under sections 48-623 to 48-629 or under an employment security law of any other state, the federal government, or a foreign government, either for himself or herself or for any other person, (1) by making a false statement or representation knowing it to be false by oral, written, or electronic communication that can be attributed to such person by use of a personal identification number or other identification process or (2) by knowingly failing to disclose a material fact shall be guilty of a Class III misdemeanor. Each such false statement or representation or failure to disclose a material fact shall constitute a separate offense. Prosecution under this section may be instituted within three years after the time the offense was committed in any county where any part of the crime was committed, including the county in which the person received the benefits.Source   Laws 1937, c. 108, § 16, p. 400;   C.S.Supp.,1941, § 48-715;   R.S.1943, § 48-663;   Laws 1949, c. 163, § 16(1), p. 432;   Laws 1953, c. 167, § 12, p. 538;   Laws 1957, c. 208, § 10, p. 737;   Laws 1977, LB 40, § 294;   Laws 1985, LB 340, § 1;   Laws 1986, LB 950, § 7;  Laws 2001, LB 192, § 14;  Laws 2017, LB172, § 77.
NE Code § 48-664 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-664 - Benefits; false statements by employer; penalty; failure or refusal to make combined tax payment.

48-664.  Benefits; false statements by employer; penalty; failure or refusal to make combined tax payment.Any employer, whether or not subject to the Employment Security Law, or any officer or agent of such an employer or any other person who makes a false statement or representation knowing it to be false, or who knowingly fails to disclose a material fact, to prevent or reduce the payment of benefits to any individual entitled thereto, to obtain benefits for an individual not entitled thereto, to avoid becoming or remaining subject to such law, or to avoid or reduce any contribution or other payment required from an employer under sections 48-648 and 48-649 to 48-649.04, or who willfully fails or refuses to make any such contributions or other payment or to furnish any reports required under the Employment Security Law or to produce or permit the inspection or copying of records as required under such law, shall be guilty of a Class III misdemeanor. Each such false statement or representation or failure to disclose a material fact and each day of such failure or refusal shall constitute a separate offense. An individual employer, partner, corporate officer, or member of a limited liability company or limited liability partnership who willfully fails or refuses to make any combined tax payment shall be jointly and severally liable for the payment of such combined tax and any penalties and interest owed thereon. When an unemployment benefit overpayment occurs, in whole or in part, as the result of a violation of this section by an employer, the amount of the overpayment recovered shall not be credited back to such employer's experience account.Source   Laws 1937, c. 108, § 16, p. 400;   C.S.Supp.,1941, § 48-715;   R.S.1943, § 48-664;   Laws 1953, c. 167, § 13, p. 539;   Laws 1977, LB 40, § 295;   Laws 1985, LB 339, § 45;  Laws 2005, LB 484, § 12;  Laws 2007, LB265, § 12;  Laws 2017, LB172, § 79.
NE Code § 48-665 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-665 - Benefits; erroneous payments; recovery; setoff against federal income tax refund; procedure.

48-665.  Benefits; erroneous payments; recovery; setoff against federal income tax refund; procedure.(1) Any person who has received any sum as benefits under the Employment Security Law to which he or she was not entitled shall be liable to repay such sum to the commissioner for the fund. Any such erroneous benefit payments shall be collectible (a) without interest by civil action in the name of the commissioner, (b) by offset against any future benefits payable to the claimant with respect to the benefit year current at the time of such receipt or any benefit year which may commence within three years after the end of such current benefit year, except that no such recoupment by the withholding of future benefits shall be had if such sum was received by such person without fault on his or her part and such recoupment would defeat the purpose of the Employment Security Law or would be against equity and good conscience, (c) by setoff against any state income tax refund due the claimant pursuant to sections 77-27,197 to 77-27,209, or (d) as provided in subsection (2) of this section.(2) The commissioner may recover a covered unemployment compensation debt, as defined in 26 U.S.C. 6402, by setoff against a liable party's federal income tax refund. Such setoff shall be made in accordance with such section and United States Treasury regulations and guidelines adopted pursuant thereto. The commissioner shall notify the debtor that the commissioner plans to recover the debt through setoff against any federal income tax refund, and the debtor shall be given sixty days to present evidence that all or part of the liability is either not legally enforceable or is not a covered unemployment compensation debt. The commissioner shall review any evidence presented and determine that the debt is legally enforceable and is a covered unemployment compensation debt before proceeding further with the offset. The amount recovered, less any administrative fees charged by the United States Treasury, shall be credited to the debt owed. Any determination rendered under this subsection that the liable party's federal income tax refund is not subject to setoff does not require the commissioner to amend the commissioner's initial determination that formed the basis for the proposed setoff.Source   Laws 1937, c. 108, § 16, p. 401;   Laws 1941, c. 94, § 12, p. 400;   C.S.Supp.,1941, § 48-715;   R.S.1943, § 48-665;   Laws 1953, c. 167, § 14(1), p. 539;   Laws 1969, c. 403, § 2, p. 1400;   Laws 1980, LB 798, § 1;   Laws 1985, LB 339, § 46;   Laws 1986, LB 950, § 8;   Laws 1993, LB 46, § 15;  Laws 2009, LB631, § 11;  Laws 2012, LB1058, § 10;  Laws 2017, LB172, § 80.  Annotations The time limitations provided for in sections 25-206 and 25-218 do not infringe upon the Department of Labor's ability to collect an overpayment by setoff under this section. McCoy v. Albin, 298 Neb. 297, 903 N.W.2d 902 (2017).
NE Code § 48-665.01 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-665.01 - Benefits; unlawful payments from foreign state or government; recovery.

48-665.01.  Benefits; unlawful payments from foreign state or government; recovery.Any person who has received any sum as benefits to which he or she was not entitled from any agency which administers an employment security law of another state or foreign government and who has been found liable to repay benefits received under such law may be required to repay to the commissioner for such state or foreign government the amount found due. Such amount, without interest, may be collected (1) by civil action in the name of the commissioner acting as agent for such agency, (2) by offset against any future benefits payable to the claimant under the Employment Security Law for any benefit year which may commence within three years after the claimant was notified such amount was due, except that no such recoupment by the withholding of future benefits shall be had if such sum was received by such person without fault on his or her part and such recoupment would defeat the purpose of the Employment Security Law or would be against equity and good conscience, (3) by setoff against any state income tax refund due the claimant pursuant to sections 77-27,197 to 77-27,209, or (4) as provided in subsection (2) of section 48-665.Source   Laws 1953, c. 167, § 14(2), p. 540;   Laws 1986, LB 950, § 9;   Laws 1993, LB 46, § 16;  Laws 2012, LB1058, § 11.
NE Code § 48-666 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-666 - Violations; general penalty.

48-666.  Violations; general penalty.Any person who shall willfully violate any provision of the Employment Security Law or any order, rule, or regulation thereunder, the violation of which is made unlawful or the observance of which is required under the terms of such law, and for which a penalty is neither prescribed in such law nor provided by any other applicable statute, shall be guilty of a Class III misdemeanor. Each day such violation continues shall be a separate offense.Source   Laws 1937, c. 108, § 16, p. 401;   C.S.Supp.,1941, § 48-715;   R.S.1943, § 48-666;   Laws 1977, LB 40, § 296;   Laws 1985, LB 339, § 47.
NE Code § 48-667 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-667 - Commissioner of Labor; civil and criminal actions; representation.

48-667.  Commissioner of Labor; civil and criminal actions; representation.(1) In any civil action to enforce the Employment Security Law, the commissioner and the state may be represented by any qualified attorney who is employed by the commissioner and is designated by him or her for this purpose or at the commissioner's request by the Attorney General.(2) All criminal actions for violation of any provision of the Employment Security Law or of any rules or regulations issued pursuant thereto shall be prosecuted by the county attorney of any county in which the violation, or a part thereof, occurred.Source   Laws 1937, c. 108, § 17, p. 402;   C.S.Supp.,1941, § 48-716;   R.S.1943, § 48-667;   Laws 1953, c. 167, § 15, p. 540;   Laws 1985, LB 339, § 48.