reglab/housing_qa huggingface dataset:
LA Rev Stat § 23:1531.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1531.1. Electronic filing of contribution, occupational information, and wage reports; employer registrations

RS 1531.1 - Electronic filing of contribution, occupational information, and wage reports; employer registrations  A. The secretary may require the following employers to file both their contribution and wage reports by any electronic means at the following times:  (1) For contribution and wage reports due after January 31, 2008, those employers employing two hundred fifty or more employees.  (2) For contribution and wage reports due after January 31, 2010, those employers employing two hundred or more employees.  (3) For contribution and wage reports due after January 31, 2012, those employers employing one hundred or more employees.  (4) For contribution and wage reports due after January 31, 2014, those employers employing fewer than one hundred employees.  B. The secretary may prescribe the types of media and record layout to be used in the submission of these reports.  C. The reporting requirements may be waived by the secretary for an employer if hardship is shown by the employer in a request for waiver.  D. The electronic filing requirement shall be implemented by rule adopted and promulgated with legislative oversight in accordance with the Administrative Procedure Act, R.S. 49:950 et seq.  E. The secretary may require all employers to electronically file all registrations and status reports due after January 31, 2014.  F.(1) Each employer subject to the requirements of this Section who is already reporting occupational information on a form promulgated by the administrator may continue to do so. However, beginning January 1, 2023, all employers subject to this Section shall report the occupational information, subject to appropriation of funds for implementation of this Section.  (2) The occupational information form shall be submitted electronically along with an employer's contribution and wage reports as required by this Section.  (3) Notwithstanding any provisions of law to the contrary, there shall be no penalty assessed against an employer for failing to report, or timely report, an employee's occupational code or job title or an employee's hourly rate of pay.  Acts 2007, No. 89, §1, eff. June 22, 2007; Acts 2012, No. 344, §1; Acts 2014, No. 420, §1; Acts 2021, No. 474, §1.
LA Rev Stat § 23:1532 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1532. Rate and base of contributions

RS 1532 - Rate and base of contributions Each employer shall pay contributions equal to two and seven-tenths percentum of wages paid by him during each calendar year, except as otherwise provided in this Chapter.
LA Rev Stat § 23:1534 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1534. Standard rates

RS 1534 - Standard rates The standard rate of contributions payable by each employer shall be 2.7 per centum, except as hereinafter provided.
LA Rev Stat § 23:1535 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1535. Variation from standard rates

RS 1535 - Variation from standard rates A. A new employer's rate for his first experience-rating year, and until his experience-rating record could have been charged with benefits throughout the twenty-four consecutive calendar month period ending on the computation date, shall be the weighted average rate for employers in the same two-digit North American Industrial Classification System according to the latest computation thereof under the applicable rate table as provided in R.S. 23:1536(D)(3). However, if his reserve reflects a negative balance for any experience-rating year, his rate for such year shall be the maximum applicable to any employer for that experience-rating year. When his experience-rating record could have been charged with benefits throughout the twenty-four consecutive calendar month period ending on computation day, his rate shall be as provided in R.S. 23:1536. B. An employer's rate for his first three experience-rating years established under the provisions of Subsection A of this Section shall not be less than one percent. C. New employers shall not be charged for the amount of the social charge attributable to the Workforce Development Training Account provided for in R.S. 23:1553(B)(8) and (10). Amended by Acts 1954, No. 503, §1; Acts 1975, No. 466, §2; Acts 1983, 1st Ex. Sess., No. 3, §1, eff. Jan. 1, 1983; Acts 1987, No. 864, §1, eff. Jan. 1, 1988; Acts 1987, No. 906, §2, eff. Sept. 30, 1987; Acts 1988, No. 175, §1; Acts 1988, No. 177, §1, eff. Jan. 1, 1988; Acts 1997, No. 1053, §1, eff. Jan. 1, 1998; Acts 1999, No. 197, §1, eff. Jan. 1, 2000; Acts 2001, No. 422, §1, eff. June 15, 2001; Acts 2005, No. 239, §1, eff. Jan. 1, 2006.
LA Rev Stat § 23:1537 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1537. Adjustment in rates

RS 1537 - Adjustment in rates Any adjustment in the amount charged to any employer's experience-rating record, made subsequent to the assignment of rates of contribution for any experience-rating year, shall not operate to alter the amount charged to the experience-rating records of other base-period employers.
LA Rev Stat § 23:1538 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1538. Payroll reports; failure of employer to file; incorrect reports; determination of rates

RS 1538 - Payroll reports; failure of employer to file; incorrect reports; determination of rates A.(1) If the administrator finds that any employer has failed to file any payroll report or has filed a report which the administrator finds incorrect or insufficient, the administrator may make an estimate of the information required from the employer on the basis of the best evidence reasonably available to him at the time, and notify the employer thereof by registered mail addressed to his last known address. Unless the employer files the report or a corrected or sufficient report, as the case may be, no later than twenty days after the mailing of the notice, the administrator may compute such employer's rate of contribution on the basis of such estimates, and the rate so determined shall be subject to increase or decrease on the basis of subsequently ascertained information. (2) If the administrator finds that any employer has failed to file any payroll report in the manner prescribed or approved by the administrator for more than twenty days after the date upon which the report was due, the administrator may assess a penalty. In the case of a failure to file, failure to fully complete, or late filing of any payroll report, the specific penalty shall be twenty-five dollars for that quarter, if the failure is for not more than thirty days, with an additional penalty of twenty-five dollars, for each additional thirty-day period or fraction thereof during which the failure continues, not to exceed one hundred twenty-five dollars. (3) The provisions of this Subsection shall apply to all employers covered by this Title, including but not limited to those employers covered by R.S. 23:1552. B. If a corporation has failed to make employer contributions as prescribed in R.S. 23:1536, or has failed to properly file reports as required by this Section, those officers or directors having control or supervision of or charged with the responsibility of filing such reports and remitting such contributions shall be personally liable for the total amount of such contributions not collected, accounted for, or not remitted, together with any interest, penalties, and fees accruing thereon. Collection of the total amount due may be made from any one or any combination of such officers or directors by use of any of the alternative remedies for the collection of said funds. C. No employee who is not an officer or director shall be found personally liable for failure to make employer contributions as required by law. Acts 1987, No. 463, §1; Acts 2009, No. 191, §1, eff. April 1, 2010; Acts 2012, No. 151, §1; Acts 2014, No. 419, §1.
LA Rev Stat § 23:1539 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1539. Merger of employing units; determination of rate

RS 1539 - Merger of employing units; determination of rate A. Whenever an individual, group of individuals, partnership, corporation, or employing unit, whether or not an employer as defined in this Chapter, in any manner succeeds to or acquires the employees, organization, trade, or business or substantially all the assets thereof of another employing unit which at the time of acquisition was an employer subject to this Chapter, the experience-rating records of such predecessor employer shall be transferred as of the date of acquisition to the successor employer for the purpose of rate determination. B. If the successor employer was an employer subject to this Chapter prior to the date of the acquisition, his rate of contribution for the period from such date to the end of the then current contribution year shall be the same as his rate with respect to the period immediately preceding the date of acquisition. C. If the successor was not an employer prior to the date of acquisition his rate shall be the rate applicable to the predecessor employer with respect to the period immediately preceding the date of acquisition, provided there was only one predecessor or there were only predecessors with identical rates; in the event that the predecessors' rates are not identical, the successor's rate shall be the highest rate applicable to any of the predecessor employers with respect to the period immediately preceding the date of acquisition. D.(1) In all cases where an individual, firm, corporation, or other legal entity acquires an operating department, section, division, or any substantial portion of the business or assets of any employer, which is clearly segregable and identifiable, and the successor is an employer at the time of the acquisition, or becomes an employer before or within the calendar quarter immediately following the calendar quarter within which the acquisition was made, the administrator shall transfer to such successor the portion of the predecessor's payroll record and experience-rating record which is attributable to the portion of the business which was acquired. (2) This Subsection shall apply to all such transfers or acquisitions occurring on or after July 2, 1984. (3) For transfers occurring after June 12, 1995, the successor employer and predecessor shall submit to the administrator the predecessor's payroll and experience-rating record which is attributable to the portion of the business which was acquired within one hundred eighty days from the acquisition. (4) The administrator shall prescribe, by regulation, the method by which the experience to be transferred shall be computed. Acts 1984, No. 364, §1; Acts 1987, No. 302, §1; Acts 1995, No. 101, eff. June 12, 1995; Acts 2003, No. 460, §1, eff. June 20, 2003.
LA Rev Stat § 23:1540 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1540. Appeal of liability or tax rate determination

RS 1540 - Appeal of liability or tax rate determination An employer may apply for review of any liability determination and any tax rate resulting from that determination in accordance with the time delays and procedures provided in R.S. 23:1541(E). Acts 1989, No. 351, §1, eff. June 28, 1989; Acts 2014, No. 529, §1.
LA Rev Stat § 23:1541.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1541.1. Notice of chargeability of benefits to base-period employers; employer's right to contest; appeals; procedure

RS 1541.1 - Notice of chargeability of benefits to base-period employers; employer's right to contest; appeals; procedure A. The administrator shall issue, upon the commencement of payment of a claim, a determination of chargeability of benefits to base-period employers. The determination shall be conclusive and binding upon any such base-period employer unless he files an appeal, setting forth his reasons within thirty days after the date of mailing of any such determination. B. If appealed, then upon being given the opportunity to be heard, the employer shall be promptly notified of the administrative law judge's action, which shall be final unless the employer files a petition for judicial review in the state district court of the employer's domicile within thirty days of the date of mailing such action. In any court proceeding under this Subsection, the findings of the administrative law judge as to facts shall be presumed to be prima facie correct, if supported by substantial and competent evidence. These proceedings shall be heard in summary manner and shall be given precedence over all other civil cases, except cases arising under Part VI of this Chapter or Chapter 10 of this Title. An appeal may be further taken from the decision of the state district court in the same manner, but not inconsistent with the provisions of this Chapter, as provided in other civil cases. C. Chargeability under this Section is not altered unless and until such decision is finally modified or reversed by the administrator, administrative law judge, or court. D. Any final decision of the administrator, administrative law judge, or the court shall be binding upon the employer upon his receipt of the quarterly statement of benefit charges. No employer shall thereafter have standing in any administrative or judicial proceeding to contest the chargeability to his record of any such paid benefits for which he previously sought review or appeal and was given notice under this Section. Acts 2003, No. 457, §1, eff. June 20, 2003; Acts 2014, No. 529, §1.
LA Rev Stat § 23:1542 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1542. Definition of terms

RS 1542 - Definition of terms As used in R.S. 23:1531 through 1541, the following terms shall have the meaning ascribed to them in this Section unless the context clearly indicates otherwise: (1) "Annual pay roll" means the total amount of wages for employment paid by the employer during the twelve-consecutive-calendar-month period ending on the computation date, and the term "average annual pay roll" means the average of the annual taxable pay rolls of an employer for the last three preceding twelve-consecutive-calendar-month periods ending on the computation date preceding the experience-rating year, and the term "pay roll" wherever used in these Sections means "annual taxable pay roll". (2) "Base-period employers" means the employers by whom an individual was paid his base-period wages. (3) "Base-period wages" means the wages paid to an individual during his base period for insured work, and on the basis of which the individual's benefit rights were determined. (4) "Computation date" with respect to rates of contribution for experience-rating years means the June thirtieth which precedes the beginning of any such experience-rating year. (5) "Experience-rating year" means the twelve-month period beginning January first and ending December thirty-first. Amended by Acts 1956, No. 317, §2; Acts 2014, No. 349, §1.
LA Rev Stat § 23:1544 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1544. Suit to enforce payment of delinquent contributions; hearing by preference; procedure

RS 1544 - Suit to enforce payment of delinquent contributions; hearing by preference; procedure If, after due notice, any employer defaults in any payment of contributions, interest or penalties, the amount due may be collected by civil action in the name of the administrator and the employer adjudged in default shall pay the cost of such action. An action brought under this Section 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 actions except petitions for judicial review under this Chapter and cases arising under Chapter 10 of this Title. The action may be by rule under summary process to show cause within seven days why payment should not be made as demanded, and may be tried out of term time or in chambers. If the defendant fails to appear and show cause in response to the rule, the rule shall be made absolute, and judgment rendered accordingly.
LA Rev Stat § 23:1545 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1545. Failure of employer to file report; determination of contributions recoverable

RS 1545 - Failure of employer to file report; determination of contributions recoverable If an employer fails to file a report or return required by the administrator for the determination of contributions, the administrator, or his duly authorized representative, may make such reports or returns or cause the same to be made, and determine the contributions payable on the basis of any information that he may be able to obtain, and shall collect the contributions so determined together with any interest, and penalties due thereon under this Chapter.
LA Rev Stat § 23:1546 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1546. Default in payment of contributions; privilege against property of employer; recordation and rank

RS 1546 - Default in payment of contributions; privilege against property of employer; recordation and rank A. If any employer defaults in any payment of contributions or interest, or penalties thereon, then the administrator or his duly authorized representatives may make in any manner feasible, and cause to be recorded in the mortgage records of any parish in which such employer is engaged in business and/or owns real or personal property, and with the office of the secretary of state for inclusion in the master index authorized under R.S. 10:9-519 a statement under oath showing the amount of the contributions, interest, and penalties in default; which statement, when filed for record, shall operate as a first lien, privilege, and mortgage on all of the real and personal property of the employer from the date of such filing only, and shall not affect liens, privileges, chattel mortgages, security interests under Chapter 9 of the Louisiana Commercial Laws, or mortgages already affecting or burdening such property at the date of such filing; however, such filing shall be sufficient to cover all unpaid contributions, interest, and penalties that may accrue after such filing and the property of such employer shall be subject to seizure and sale for the payment of such contributions, interest, and penalties according to the preference and rank of said lien, privilege, security interest, and mortgage securing their payment. B. The administrator may release all or any portion of the property subject to any lien or judgment obtained under any provision of this Chapter from such lien or judgment, or may subordinate such lien or judgment to other liens and encumbrances if he determines that the contributions, interest, and penalties are sufficiently secured by a lien or judgment on other property, or through other security, or that the release, partial release, or subordination of such lien or judgment will not endanger or jeopardize the collection of such contributions, interest, or penalties. Acts 1988, No. 494, §1; Acts 1989, No. 137, §1, eff. Sept. 1, 1989; Acts 2001, No. 128, §10, eff. July 1, 2001.
LA Rev Stat § 23:1547 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1547. Proceedings for collection of contributions; burden of proof

RS 1547 - Proceedings for collection of contributions; burden of proof In all proceedings brought by the administrator for the collection of contributions, the burden of proof upon all questions of fact shall be upon the defendant, but only as to those facts which the administrator, his representative or attorney shall swear are true to the best of his knowledge or belief.
LA Rev Stat § 23:1548 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1548. Costs of proceedings and other fees not required from administrator

RS 1548 - Costs of proceedings and other fees not required from administrator The administrator shall not be required to furnish any court bond, nor to make a deposit for or pay any costs of court in any legal proceedings, nor to pay any costs or fees in connection with the recordation in the mortgage records of any parish of a sworn statement showing the amount of contribution, interest and penalties in default by an employer. No clerk of any court, sheriff, recorder of mortgages or any other public official shall fail or refuse to perform any service in connection with proceedings brought by the administrator on the ground that costs have not been advanced or guaranteed, nor shall they be entitled to charge for any certified copies of any document which they shall be required to furnish on request of the administrator.
LA Rev Stat § 23:1549 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1549. Priority of contributions in insolvency proceedings

RS 1549 - Priority of contributions in insolvency proceedings 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, liquidation, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceedings, contributions, interest and penalties then or thereafter due shall be paid in full on an equal basis with other taxes and prior to all other claims except claims for wages of not more than $250.00 to each claimant, earned within six months of the commencement of the proceedings. In the event of an employer's adjudication in bankruptcy, judicially confirmed extension proposal, or composition under the Federal Bankruptcy Act of 1898, as amended, contributions and interest then or thereafter due shall be entitled to such priority as is provided in that act for taxes due any state of the United States.
LA Rev Stat § 23:1550 (2021)
2021 Louisiana Laws|Revised Statutes|Title 23 - Labor and Worker's Compensation|§1550. Payment of contributions prior to delivery of property or dissolution of partnerships

RS 1550 - Payment of contributions prior to delivery of property or dissolution of partnerships No liquidator, receiver, or trustee shall deliver possession of any property of an employer until contributions due have been paid the administrator, otherwise they, together with their sureties, shall be personally liable therefor, with interest and costs; nor shall any partnership be dissolved until contributions due by the partnership are paid, otherwise the partners shall be liable in solido therefor, with interest, penalties and costs. Amended by Acts 1968, No. 105, §4.