reglab/housing_qa huggingface dataset:
19 DE Code § 3329. (2021)
2021 Delaware Code|Title 19 - Labor|Chapter 33. Unemployment Compensation|Subchapter II. Compensation Benefits; Determination and Payment|§ 3329. Voluntary withholding of federal income tax from benefits.

§ 3329. Voluntary withholding of federal income tax from benefits. (a) An individual filing a new claim for unemployment insurance benefits shall, at the time of filing such claim, be advised that:  (1) Unemployment insurance benefits are subject to federal, state and local income tax; (2) Requirements exist pertaining to estimated tax payments; (3) The individual may elect to have federal income tax deducted and withheld from the individual's payment of unemployment insurance benefits at the amount specified in the federal Internal Revenue Service Code; and (4) The individual shall be permitted to change a previously elected withholding status no more than once during a claim benefit year. (b) Amounts deducted and withheld from unemployment insurance benefits shall remain in the Unemployment Insurance Trust Fund until transferred to the federal taxing authority as a payment of income tax. (c) The Director of Unemployment Insurance shall follow all procedures specified by the United States Department of Labor and the federal Internal Revenue Service pertaining to the deducting and withholding of income tax. (d) Amounts deducted and withheld from unemployment insurance benefits for federal income tax shall be deducted and withheld only after amounts are deducted and withheld in the deduction priority established by the Director of Unemployment Insurance for any overpayments, child support obligations, food stamp over-issuances or any other amounts required to be deducted and withheld under this title. (e) The provisions of this section relating to the voluntary deduction and withholding of federal income tax from unemployment insurance benefits shall apply to benefit payments made on or after January 1, 1997. 70 Del. Laws, c. 574, §  1;
19 DE Code § 3341. (2021)
2021 Delaware Code|Title 19 - Labor|Chapter 33. Unemployment Compensation|Subchapter III. Employer’s Coverage and Assessments|§ 3341. Period of employer's coverage.

§ 3341. Period of employer's coverage. Any employing unit which is or becomes an employer subject to this chapter within any calendar year shall be subject to this chapter during the whole of such calendar year. 41 Del. Laws, c. 258, §  8;  19 Del. C. 1953, §  3341;
19 DE Code § 3342. (2021)
2021 Delaware Code|Title 19 - Labor|Chapter 33. Unemployment Compensation|Subchapter III. Employer’s Coverage and Assessments|§ 3342. Termination of employer's coverage.

§ 3342. Termination of employer's coverage. Except as otherwise provided in § 3343 of this title, an employing unit shall cease to be an employer subject to this chapter only as of January 1 of any calendar year if it files with the Department, prior to January 5 of such year, a written application for termination of coverage and the Department finds that there was no employment as defined in §§ 3302(8)(A) and (10)(C) of this title performed for an employing unit within the preceding calendar year. For purposes of this section, the 2 or more employing units mentioned in § 3302(8)(D), (8)(E) or (8)(F) of this title shall be treated as a single employing unit. 41 Del. Laws, c. 258, §  8;  19 Del. C. 1953, §  3342;  57 Del. Laws, c. 669, §  5B;  58 Del. Laws, c. 143, §  8;  58 Del. Laws, c. 522, §  22;
19 DE Code § 3343. (2021)
2021 Delaware Code|Title 19 - Labor|Chapter 33. Unemployment Compensation|Subchapter III. Employer’s Coverage and Assessments|§ 3343. Election of employer to be covered by this chapter.

§ 3343. Election of employer to be covered by this chapter. (a) An employing unit, not otherwise subject to this chapter, which files with the Department its written election to become an employer subject to this chapter for not less than 2 calendar years, shall, with the written approval of such election by the Department, become an employer subject to this chapter to the same extent as all other employers, as of the date stated in such approval, and shall cease to be subject to this chapter as of January 1 of any calendar year subsequent to such 2 calendar years, if, at least 30 days prior to such January 1, it has filed with the Department a written notice to that effect. (b) Any employing unit for which services that do not constitute employment as defined in this chapter are performed may file with the Department a written election that all such services performed by individuals in its employ in 1 or more distinct establishments or places of business shall be deemed to constitute employment for all purposes of this chapter for not less than 2 calendar years. Upon the written approval of such election by the Department, such services shall be deemed to constitute employment subject to this chapter from and after the date stated in such approval. Such services shall cease to be deemed employment subject to this chapter as of January 1 of any calendar year subsequent to such 2 calendar years, if at least 30 days prior to such January 1 such employing unit has filed with the Department a written notice to that effect. 41 Del. Laws, c. 258, §  8;  19 Del. C. 1953, §  3343;  54 Del. Laws, c. 328, §  1;  57 Del. Laws, c. 669, §  5B;  58 Del. Laws, c. 143, §§  9, 10;  58 Del. Laws, c. 522, §  23;  58 Del. Laws, c. 530, §  3;  63 Del. Laws, c. 427, §  15;
19 DE Code § 3346. (2021)
2021 Delaware Code|Title 19 - Labor|Chapter 33. Unemployment Compensation|Subchapter III. Employer’s Coverage and Assessments|§ 3346. Deductibility of employer's assessments from employee's wages.

§ 3346. Deductibility of employer's assessments from employee's wages. Assessments payable by the employer under this chapter shall not be deducted by the employer, in whole or in part, from the wages of individuals in such employer's employ. 41 Del. Laws, c. 258, §  7;  43 Del. Laws, c. 282, §  2;  19 Del. C. 1953, §  3346;  53 Del. Laws, c. 79, §  1;
19 DE Code § 3347. (2021)
2021 Delaware Code|Title 19 - Labor|Chapter 33. Unemployment Compensation|Subchapter III. Employer’s Coverage and Assessments|§ 3347. Fractions of a cent.

§ 3347. Fractions of a cent. In the payment of any assessments, a fractional part of a cent shall be disregarded unless it amounts to 1/2 cent or more, in which case it shall be increased to 1 cent. 41 Del. Laws, c. 258, §  7;  43 Del. Laws, c. 282, §  2;  19 Del. C. 1953, §  3347;  53 Del. Laws, c. 79, §  1;
19 DE Code § 3349. (2021)
2021 Delaware Code|Title 19 - Labor|Chapter 33. Unemployment Compensation|Subchapter III. Employer’s Coverage and Assessments|§ 3349. General limitations on reduction of new employer rate.

§ 3349. General limitations on reduction of new employer rate. (a) For the purpose of this section:  (1) “Computation date” means October 1 of any year. (2) “Experience year” means the 4 consecutive calendar quarter periods beginning on July 1 of any year and ending on June 30 of the following year. (3) “Rated employer” means an employer who has met the requirements of subsection (b), (c) or (d) of this section. (b) Prior to January 1, 1980, no employer's rate shall be reduced below the standard rate for any calendar year unless and until the employer has had employment in each of the 4 consecutive experience years immediately preceding the computation date, and no employer shall be eligible for a reduced rate if the employer has reported no employment for 5 or more consecutive calendar quarters in such 4 experience years. (c) After December 31, 1979, no employer's rate shall be reduced below the standard rate for any calendar year unless and until the employer has had employment in each of the 3 consecutive experience years immediately preceding the computation date, and no employer shall be eligible for a reduced rate if the employer has reported no employment for 5 or more consecutive calendar quarters in such 3 experience years. (d) After July 1, 1986, no employer's rate shall be reduced below the new employer rate for any calendar year unless and until the employer has had employment in each of the 2 consecutive experience years immediately preceding the computation date. 41 Del. Laws, c. 258, §  7;  43 Del. Laws, c. 280, §  12;  44 Del. Laws, c. 207, §  7;  19 Del. C. 1953, §  3349;  50 Del. Laws, c. 115, §  7;  52 Del. Laws, c. 18, §§  2, 3;  53 Del. Laws, c. 32, §  3;  62 Del. Laws, c. 163, §§  2, 3;  63 Del. Laws, c. 192, §§  9, 10;  65 Del. Laws, c. 513, §  1;  66 Del. Laws, c. 74, §§  2-4;  70 Del. Laws, c. 186, §  1;
19 DE Code § 3351. (2021)
2021 Delaware Code|Title 19 - Labor|Chapter 33. Unemployment Compensation|Subchapter III. Employer’s Coverage and Assessments|§ 3351. Assessment rates after termination of employer's military service.

§ 3351. Assessment rates after termination of employer's military service. If the Department finds that an employer's business is closed solely because of the entrance of 1 or more of the owners, officers, partners or the majority stockholder into the armed forces of the United States, after January 1, 1950, such employer's experience-rating record shall not be terminated, and, if the business is resumed within 2 years after the discharge or release from active duty in the armed forces of such person or persons, the employer's experience shall be deemed to have been continuous throughout such period. The benefit-wage ratio of any such employer for the calendar year in which the employer resumes business and the 3 calendar years immediately following shall be a percentage equal to the total of the employer's benefit wages (including any benefit wages resulting from the payment of benefits to any individual during the period the employer was in the armed forces based upon wages paid by the employer prior to the employer's entrance into such forces) for the 3 most recently completed calendar years divided by that part of the employer's total payroll, with respect to which assessments have been paid to the Department, for the 3 most recent calendar years during the whole of which, respectively, such employer has been in business. 41 Del. Laws, c. 258, §  7;  48 Del. Laws, c. 179, §  3;  19 Del. C. 1953, §  3351;  53 Del. Laws, c. 79, §  1;  57 Del. Laws, c. 669, §  5B;  70 Del. Laws, c. 186, §  1;
19 DE Code § 3352. (2021)
2021 Delaware Code|Title 19 - Labor|Chapter 33. Unemployment Compensation|Subchapter III. Employer’s Coverage and Assessments|§ 3352. Joint accounts of employers.

§ 3352. Joint accounts of employers. The Department may prescribe regulations for the establishment, maintenance and dissolution of joint accounts by 2 or more employers subject to assessments required by § 3345(a) of this title, and shall, in accordance with such regulations and upon application by 2 or more employers to establish such an account or to merge their several individual accounts in a joint account, maintain such joint account as if it constituted a single employer's account. Group accounts for 20 or more employers that have become liable for payments in lieu of assessments are prescribed in § 3345(b)(6) of this title. 41 Del. Laws, c. 258, §  7;  42 Del. Laws, c. 197, §  1;  19 Del. C. 1953, §  3352;  57 Del. Laws, c. 669, §  5B;  58 Del. Laws, c. 143, §  12;  64 Del. Laws, c. 91, §§  13, 14;
19 DE Code § 3356. (2021)
2021 Delaware Code|Title 19 - Labor|Chapter 33. Unemployment Compensation|Subchapter III. Employer’s Coverage and Assessments|§ 3356. Effect of amendment of Federal Unemployment Tax Act.

§ 3356. Effect of amendment of Federal Unemployment Tax Act. If the Federal Unemployment Tax Act [26 U.S.C. § 3301 et seq.] is amended by the Congress of the United States to permit a maximum of credit against such federal tax higher than the 90 percent maximum rate of credit now permitted under § 3302(c) of the Internal Revenue Code [26 U.S.C. § 3302(c)] to an employer with respect to this chapter, then for any such employer, liable under the federal statute, the employer's contribution rate under this chapter shall be that determined in § 3350(5) of this title plus the 3/1 0 of 1 percent additional offset credit permitted under federal law. 41 Del. Laws, c. 258, §  7;  46 Del. Laws, c. 162, §  11;  19 Del. C. 1953, §  3356;  58 Del. Laws, c. 522, §  29;  63 Del. Laws, c. 76, §  12;  70 Del. Laws, c. 186, §  1;
19 DE Code § 3357. (2021)
2021 Delaware Code|Title 19 - Labor|Chapter 33. Unemployment Compensation|Subchapter III. Employer’s Coverage and Assessments|§ 3357. Interest on past-due assessments and reimbursement payments in lieu of assessments.

§ 3357. Interest on past-due assessments and reimbursement payments in lieu of assessments. Assessments and reimbursement payments in lieu of assessments which remain unpaid on the date they are due and payable, as prescribed by the Department, shall bear interest, at a rate determined by regulation by the Secretary of Labor, from and after such due date until payment plus accrued interest is received by the Department. Interest collected pursuant to this section after September 30, 1967, shall be paid into the Special Administration Fund. The Department may waive the payment of interest for a period of not more than 6 months in cases where it appears to the satisfaction of the Department that the delayed payment was caused by a reasonable doubt as to liability and the employer was not negligent in applying for a determination of the question of liability. No interest shall be charged in cases where the Department has ascertained that an amount equal to the amount of the delayed payment had previously been paid by the employer into the unemployment trust fund of another state. 41 Del. Laws, c. 258, §  14;  43 Del. Laws, c. 280, §  20;  19 Del. C. 1953, §  3357;  53 Del. Laws, c. 79, §  1;  56 Del. Laws, c. 187, §§  5, 6;  57 Del. Laws, c. 669, §  5B;  58 Del. Laws, c. 143, §  13;  61 Del. Laws, c. 426, §  2;  65 Del. Laws, c. 514, §  16;
19 DE Code § 3358. (2021)
2021 Delaware Code|Title 19 - Labor|Chapter 33. Unemployment Compensation|Subchapter III. Employer’s Coverage and Assessments|§ 3358. Civil actions for collection of assessments and interest.

§ 3358. Civil actions for collection of assessments and interest. If, after due notice, any employer defaults in any payment of assessments or interest thereon, the amount due may be collected by civil action in the name of the Department. The employer adjudged in default shall pay the costs of the action. Civil actions brought under this section to collect assessments or interest thereon from an employer shall be heard by the court at the earliest possible date and shall be entitled to preference upon the calendar of the court over all other civil actions except petitions for judicial review arising under the Workers' Compensation Law, Chapter 23 of this title. 41 Del. Laws, c. 258, §  14;  43 Del. Laws, c. 280, §  20;  19 Del. C. 1953, §  3358;  53 Del. Laws, c. 79, §  1;  57 Del. Laws, c. 669, §  5B;  58 Del. Laws, c. 522, §  30;  70 Del. Laws, c. 186, §  1;
19 DE Code § 3359. (2021)
2021 Delaware Code|Title 19 - Labor|Chapter 33. Unemployment Compensation|Subchapter III. Employer’s Coverage and Assessments|§ 3359. Assessment of employer's liability upon neglect or refusal to make assessment report; protest and hearing.

§ 3359. Assessment of employer's liability upon neglect or refusal to make assessment report; protest and hearing. If any employing unit neglects or refuses to make any assessment report required by the rules and regulations of the Department for a period of 30 days after the date on which the assessment report should have been made or if any assessment report which has been made by an employing unit is deemed by the Department to be incorrect, the Department may make an estimate and determination of the liability of such employing unit from any information which the Department may have or may obtain and, according to such estimate and determination so made, may assess the employing unit for the assessments, interest and penalties due from the employing unit and may give notice of such assessment and determination by registered mail or other delivery method authorized by the Department and may make demand upon the employing unit for payment. Such assessment and determination shall, based upon administrative determination of the Department, be final and conclusive as to such employing unit's liability and the amount thereof, only until such time as the employing unit submits the required assessment report(s) to the Department, or unless the employing unit shall protest such assessment and determination within 15 days after the mailing or delivery of the notice by other delivery method authorized by the Department. If any employing unit protests the assessment and determination, the employing unit, upon its written request, shall be heard by the Department. Such hearing shall be conducted according to the procedure prescribed by the Department. Immediately after the hearing the Department shall notify the employing unit of its findings and the assessment and determination then made, if any, shall be final and conclusive as to the liability of the employing unit upon the issuance of such notice. 41 Del. Laws, c. 258, §  14;  43 Del. Laws, c. 280, §  20;  19 Del. C. 1953, §  3359;  53 Del. Laws, c. 79, §  1;  57 Del. Laws, c. 669, §  5B;  66 Del. Laws, c. 74, §  7;  82 Del. Laws, c. 81, § 5;
19 DE Code § 3360. (2021)
2021 Delaware Code|Title 19 - Labor|Chapter 33. Unemployment Compensation|Subchapter III. Employer’s Coverage and Assessments|§ 3360. Assessments, penalties and interest as debt to Fund; reduction to judgment; other means of collection.

§ 3360. Assessments, penalties and interest as debt to Fund; reduction to judgment; other means of collection. (a) The assessments, penalties and interest due from the employer under this chapter, from the time they become due, shall be a debt of the employer to the Unemployment Compensation Fund and may be reduced to judgment in accordance with §§ 3358 and 3361 of this title, except that the interest and penalty from the employer under this title after September 30, 1967, and the additional emergency assessment required under § 3391 of this title shall be a debt of the employer to the Special Administration Fund of the Department of Labor. (b) The Department shall collect assessments, penalties, and interest due from an employer under this chapter and the Department may establish the mode or time for the collection of any amount due under this chapter.  (c) In addition to the methods of collection authorized by this chapter, the Department may collect overpayments, interest, penalties, and other liabilities due from any employer under this chapter as provided in § 545 of Title 30, § 6402 of the Federal Internal Revenue Code (26 U.S.C. § 6402), § 303(m) of the Social Security Act (42 U.S.C. § 503(m)),and any other means available under federal or state law. 41 Del. Laws, c. 258, §  14;  43 Del. Laws, c. 280, §  20;  44 Del. Laws, c. 208, §  5;  19 Del. C. 1953, §  3360;  53 Del. Laws, c. 79, §  1;  56 Del. Laws, c. 187, §  7;  57 Del. Laws, c. 669, §  5C;  64 Del. Laws, c. 158, §  5;  80 Del. Laws, c. 282, § 2;  81 Del. Laws, c. 78, § 8;  82 Del. Laws, c. 129, § 2;
19 DE Code § 3362. (2021)
2021 Delaware Code|Title 19 - Labor|Chapter 33. Unemployment Compensation|Subchapter III. Employer’s Coverage and Assessments|§ 3362. Acquisition of business or assets of another employing unit; liability for debt of predecessor.

§ 3362. Acquisition of business or assets of another employing unit; liability for debt of predecessor. Whenever any employing unit acquires the organization, trade or business or substantially all the assets thereof of another employing unit which was an employer subject to this chapter, the acquiring employing unit shall give to the Department written notice of the acquisition within 7 days after the date of the transfer. The notice shall specify the acquired assets and state the value as of the date of the transfer. If such notice is not duly given or if the Department within 7 days after the receipt of such notice issues a certificate under § 3361 of this title or notifies the acquiring employing unit of the amount due by its predecessor in interest, the acquiring employing unit shall hold in trust enough of the acquired assets to pay the debt. If it fails to hold such assets in trust, the acquiring employing unit shall become liable for the debt to the extent of the value of the acquired assets. 41 Del. Laws, c. 258, §  14;  43 Del. Laws, c. 280, §  20;  19 Del. C. 1953, §  3362;  57 Del. Laws, c. 669, §  5B;
19 DE Code § 3363. (2021)
2021 Delaware Code|Title 19 - Labor|Chapter 33. Unemployment Compensation|Subchapter III. Employer’s Coverage and Assessments|§ 3363. Priority of claim for employer's assessments upon insolvency or other distribution of employer's assets.

§ 3363. Priority of claim for employer's assessments upon insolvency or other distribution of employer's assets. 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 any receivership, assignment for benefit of creditors, adjudicated insolvency, composition or similar proceeding, assessments then due or thereafter falling due shall be paid in full prior to all other claims except taxes due the United States or the State which by statutory provision are prior liens on the assets and claims for wages of not more than $250 to each claimant earned within 6 months of the commencement of the proceeding. In the event of an employer's adjudication in bankruptcy, judicially confirmed extension proposal or composition, under the Bankruptcy Reform Act of 1978 as amended [11 U.S.C. § 101 et seq.], assessments then or thereafter due shall be entitled to such priority as is provided by that Act for taxes due to a state of the United States. 41 Del. Laws, c. 258, §  14;  43 Del. Laws, c. 280, §  20;  19 Del. C. 1953, §  3363;  53 Del. Laws, c. 79, §  1;  65 Del. Laws, c. 514, §  17;
19 DE Code § 3364. (2021)
2021 Delaware Code|Title 19 - Labor|Chapter 33. Unemployment Compensation|Subchapter III. Employer’s Coverage and Assessments|§ 3364. Compromise of claims.

§ 3364. Compromise of claims. The Director of Unemployment Insurance may authorize the compromise of a claim for assessments, interest, and penalties due when the Department has determined that:  (1) The employer is unable to make payment in full of assessments, interest, and penalties imposed under this chapter; or (2) That it would be inequitable to require the payment in full of assessments, interest, and penalties by the employer; and (3) That the employer has acted in good faith. The Department may prescribe the appropriate accounting methods by which the uncollected portion of the employer debt shall be written off its accounts instead of being carried indefinitely as an uncollected delinquent debt. 41 Del. Laws, c. 258, §  14;  43 Del. Laws, c. 280, §  20;  19 Del. C. 1953, §  3364;  53 Del. Laws, c. 79, §  1;  57 Del. Laws, c. 669, §  5B;  69 Del. Laws, c. 274, §  1;