reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 6 - SHARED WORK PLANS (§§ 11-10-601 — 11-10-613) › Section 11-10-608 - Modification of an approved plan

(a)
An operational, approved, shared work plan may be modified by the employer with the acquiescence of employee representatives if the modification is not substantial and is in conformity with the plan approved by the Director of the Division of Workforce Services, but the modifications must be reported promptly to the director.
(b)
(1)
If the hours of work are increased or decreased substantially beyond the level in the original plan or if any other conditions are changed substantially, the director shall approve or disapprove the modifications without changing the expiration date of the original plan.
(2)
If the substantial modifications do not meet the requirements for approval, the director shall disallow that portion of the plan in writing as specified in §
11-10-607
.
Amended by Act 2019, No. 910,§ 280, eff. 7/1/2019.
Acts 1985, No. 329, § 1; 1985, No. 813, § 1; A.S.A. 1947, § 81-1104n; Acts 1991, No. 100, § 40.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 6 - SHARED WORK PLANS (§§ 11-10-601 — 11-10-613) › Section 11-10-609 - Eligibility for compensation

(a)
An individual is eligible to receive shared work unemployment compensation benefits with respect to any week only if, in addition to monetary entitlement, the Director of the Division of Workforce Services finds that:
(1)
During the week, the individual is employed as a member of an affected group under an approved shared work compensation plan that was approved before that week, and the plan is in effect with respect to the week for which the benefits are claimed;
(2)
(A)
During the week, the individual is able to work and is available for the normal work week with the shared work employer.
(B)
However, an otherwise eligible individual shall not be denied benefits with respect to any week in which he or she is in training to enhance job skills, including employer-sponsored training and worker training funded under the Arkansas Workforce Innovation and Opportunity Act, §
15-4-3701
et seq., if the training has been approved by the director.
(b)
Notwithstanding any other provisions of this chapter to the contrary, an individual is deemed unemployed in any week for which remuneration is payable to him or her as an employee in an affected group for ninety percent (90%) or less than his or her normal weekly hours of work as specified under the approved shared work compensation plan in effect for the week.
(c)
Notwithstanding any other provisions of this chapter to the contrary, an individual shall not be denied shared work unemployment compensation benefits for any week by reason of the application of provisions relating to availability for work and active search for work with an employer other than the shared work unemployment compensation employer.
Amended by Act 2019, No. 910,§ 281, eff. 7/1/2019.
Amended by Act 2015, No. 907,§ 2, eff. 7/1/2015.
Amended by Act 2013, No. 956,§ 5, eff. 7/1/2013.
Acts 1985, No. 329, § 1; 1985, No. 813, § 1; A.S.A. 1947, § 81-1104n.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 6 - SHARED WORK PLANS (§§ 11-10-601 — 11-10-613) › Section 11-10-610 - Amount of benefits - Filing of claims

(a)
The shared work unemployment compensation weekly benefit amount shall be the product of the regular weekly unemployment compensation amount multiplied by the percentage of reduction of at least ten percent (10%) in the individual's usual weekly hours of work.
(b)
An individual may be eligible for shared work unemployment compensation benefits or unemployment compensation, as appropriate, except that no individual shall be eligible for combined benefits in any benefit year in an amount more than the maximum entitlement established for unemployment compensation, nor shall an individual be paid shared work unemployment compensation benefits for more than twenty-five (25) weeks, whether or not consecutive, in any benefit year pursuant to a shared work plan.
(c)
The shared work unemployment compensation benefits paid an individual shall be deducted from the maximum entitlement amount established for that individual's benefit year.
(d)
Claims for shared work unemployment compensation benefits shall be filed in the same manner as claims for unemployment compensation or as prescribed in rules by the Director of the Division of Workforce Services.
Amended by Act 2019, No. 315,§ 826, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 282, eff. 7/1/2019.
Acts 1985, No. 329, § 1; 1985, No. 813, § 1; A.S.A. 1947, § 81-1104n; Acts 1991, No. 100, § 41; 2011, No. 861, § 6.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 6 - SHARED WORK PLANS (§§ 11-10-601 — 11-10-613) › Section 11-10-611 - Entitlement to benefits under certain conditions

(a)
If an individual works in the same week for an employer other than the shared work employer, and his or her combined hours of work for both employers are greater than ninety percent (90%) of the normal hours of work with the shared work employer, he or she shall not be entitled to benefits under these shared work provisions or the unemployment compensation provisions.
(b)
(1)
If an individual works in the same week for both the shared work employer and another employer and his or her combined hours of work for both employers are equal to or less than ninety percent (90%) of the usual hours of work for the shared work employer, the benefit amount payable for that week shall be the weekly unemployment compensation amount reduced by the same percentage that the combined hours are of the usual hours of work.
(2)
A week for which benefits are paid under this subsection shall count as a week of shared work unemployment compensation.
(c)
If an individual, with the approval of the employer, did not work during any portion of the workweek, other than the reduced portion covered by the shared work plan, he or she shall not be disqualified for the absence or deemed ineligible for shared work unemployment benefits for that reason alone.
(d)
(1)
An individual who performs no services during a week for the shared work employer and is otherwise eligible shall be paid the full weekly unemployment compensation amount.
(2)
Such a week shall not be counted as a week with respect to which shared work unemployment compensation was received.
(e)
(1)
An individual who does not work for the shared work employer during a week, but works for another employer and is otherwise eligible, shall be paid benefits for that week under the partial unemployment compensation provisions of this chapter.
(2)
Such a week shall not be counted as a week with respect to which shared work unemployment compensation was received.
Acts 1985, No. 329, § 1; 1985, No. 813, § 1; A.S.A. 1947, § 81-1104n; Acts 1987, No. 753, § 11; 1995, No. 519, § 7.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 6 - SHARED WORK PLANS (§§ 11-10-601 — 11-10-613) › Section 11-10-612 - Charging shared-work unemployment compensation

(a)
Shared work unemployment compensation shall be charged to the employer's experience rating accounts in the same manner as unemployment compensation is charged under this chapter.
(b)
Employers liable for payments in lieu of contributions shall have shared work unemployment compensation attributed to service in their employ in the same manner as unemployment compensation is attributed.
Acts 1985, No. 329, § 1; 1985, No. 813, § 1; A.S.A. 1947, § 81-1104n.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 6 - SHARED WORK PLANS (§§ 11-10-601 — 11-10-613) › Section 11-10-613 - Extended benefits

An individual who has received all of the combined unemployment compensation and shared work unemployment compensation available in a benefit year shall be considered an exhaustee for purposes of extended benefits, as provided under the provisions of §§
11-10-534
-
11-10-543
, and, if otherwise eligible under those provisions, shall be eligible to receive extended benefits.
Acts 1985, No. 329, § 1; 1985, No. 813, § 1; A.S.A. 1947, § 81-1104n.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 7 - CONTRIBUTIONS (§§ 11-10-701 — 11-10-723) › Section 11-10-701 - Accrual and payment by employer

(a)
(1)
Contributions shall accrue and become payable by each employer for each calendar year in which the employer is subject to this chapter with respect to wages for employment.
(2)
The contributions shall become due and be paid by each employer to the Director of the Division of Workforce Services for the Unemployment Compensation Fund in accordance with such rules as the director may prescribe and shall not be deducted, in whole or in part, from the wages of individuals in employment for the employer.
(b)
In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent (½¢) or more, in which case it shall be increased by one cent (1¢).
(c)
(1)
Determinations of liability are conclusive and binding unless within thirty (30) calendar days after the mailing date of the determination the employer requests an administrative determination of coverage under §
11-10-308
.
(2)
However, if the director determines that the request for an administrative determination of coverage is not perfected within the thirty-calendar-day period as a result of circumstances beyond the employer's control, the director may consider the request as having been filed timely.
Amended by Act 2019, No. 315,§ 827, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 283, eff. 7/1/2019.
Amended by Act 2015, No. 690,§ 3, eff. 7/1/2015.
Acts 1941, No. 391, § 7; 1943, No. 138, § 11; 1963, No. 93, § 9; A.S.A. 1947, § 81-1108.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 7 - CONTRIBUTIONS (§§ 11-10-701 — 11-10-723) › Section 11-10-702 - Rate of contributions

Each employer shall pay contributions equal to two and nine-tenths percent (2.9%) of wages paid by the employer with respect to employment, except as may otherwise be prescribed in §
11-10-703
.
Acts 1941, No. 391, § 7; 1943, No. 138, § 12; 1963, No. 93, § 9; 1971, No. 35, § 11; 1983, No. 482, § 25; A.S.A. 1947, § 81-1108.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 7 - CONTRIBUTIONS (§§ 11-10-701 — 11-10-723) › Section 11-10-709 - Wages and employment

(a)
For the purposes of §§
11-10-701
and
11-10-702
, wages shall not include that part of remuneration paid to an individual by an employer or the employer's predecessor with respect to the employment during any calendar year which exceeds that part of remuneration paid specified in §
11-10-215(a)(1)
, unless that part of the remuneration is subject to a tax under a federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund.
(b)
For the purposes of this section, the term "employment" shall include service constituting employment under any unemployment compensation law of another state.
Acts 1941, No. 391, § 7; 1963, No. 93, § 9; 1971, No. 35, § 14; 1975 (Extended Sess., 1976), No. 1083, § 9; 1977, No. 366, § 9; 1981, No. 43, § 14; 1983, No. 482, § 30; A.S.A. 1947, § 81-1108; reen. Acts 1987, No. 672, § 8; Acts 1989, No. 420, § 12.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 7 - CONTRIBUTIONS (§§ 11-10-701 — 11-10-723) › Section 11-10-711 - Temporary closing of business because of absence in armed forces

(a)
Notwithstanding any inconsistent provisions of this chapter, if the Director of the Division of Workforce Services finds that an employer's business was closed solely because of the entrance of one (1) or more of the owners, officers, partners, or the majority stockholder into the armed forces of the United States or any of its allies, or of the United Nations, or into state active duty with the Arkansas National Guard, the employer's account shall, for experience rating purposes, not be considered as terminated. If the business is resumed by the employer within one (1) year after the discharge or release of the person from active duty in the armed forces or from state active duty with the Arkansas National Guard, the employer's experience shall be deemed to have been continuous through the closed period.
(b)
The employer's reserve ratio after returning from military duty shall be the ratio of the employer's reserve, including regular benefits paid to any individual during the period the employer was in the armed forces, to the average of the employer's annual payrolls for the three (3) or five (5) most recent calendar years for which the employer has reported taxable wages, whichever average is the lesser.
(c)
However, successorship provisions shall apply to this account only if the business has been resumed by the employer.
Amended by Act 2019, No. 910,§ 293, eff. 7/1/2019.
Amended by Act 2019, No. 462,§ 10, eff. 7/24/2019.
Acts 1941, No. 391, § 7; 1943, No. 135, § 1; 1943, No. 138, §§ 11-13; 1943, No. 256, § 1; 1945, No. 8, § 1; 1947, No. 398, §§ 6, 7; 1949, No. 155, §§ 8-11; 1953, No. 162, § 15; 1963, No. 93, § 9; 1971, No. 35, § 14; A.S.A. 1947, § 81-1108.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 7 - CONTRIBUTIONS (§§ 11-10-701 — 11-10-723) › Section 11-10-712 - Employer ceasing to pay wages

(a)
Whenever an employer has paid no wages for a period of twelve (12) consecutive calendar quarters following the latest calendar quarter that the employer paid wages in employment, the Director of the Division of Workforce Services shall terminate the employer's experience rating account and shall destroy the records of the account.
(b)
In the event an employer subsequently becomes subject to this chapter after the employer's experience rating account has been so terminated, the employer must again meet the requirements of §§
11-10-703
-
11-10-708
.
Amended by Act 2019, No. 910,§ 294, eff. 7/1/2019.
Acts 1941, No. 391, § 7; 1959, No. 238, § 1; 1963, No. 93, § 9; 1971, No. 35, § 14; 1983, No. 482, §§ 25-30; A.S.A. 1947, § 81-1108.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 7 - CONTRIBUTIONS (§§ 11-10-701 — 11-10-723) › Section 11-10-714 - Exception - Reimbursable payments

Notwithstanding any provisions in §
11-10-713
, any nonprofit organization, state hospital, state institution of higher education, or group of such employers that, prior to January 1, 1969, paid contributions required by §
11-10-701
, and, pursuant to §
11-10-713
, elected by March 5, 1971, to make payments in lieu of contributions, shall not be required to make any payment on account of any regular or extended benefits paid, on the basis of wages paid by such nonprofit organization, state hospital, state institution of higher education, or group of such employers to individuals for weeks of unemployment that begin on or after the effective date of the election until the total amount of the benefits equals the amount of the positive balance in the experience rating account of the nonprofit organization, state hospital, state institution of higher education, or group of such employers.
Acts 1941, No. 391, § 7; 1963, No. 93, § 9; 1971, No. 35, § 15; A.S.A. 1947, § 81-1108.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 7 - CONTRIBUTIONS (§§ 11-10-701 — 11-10-723) › Section 11-10-715 - Employers' nonliability

(a)
Notwithstanding any other provisions of this chapter, no employer shall be liable for payments in lieu of contributions with respect to extended benefit payments which are wholly reimbursed to the state by the federal government.
(b)
Notwithstanding any other provision of this or any other section of this chapter, if that portion of § 115 of Pub. L. No. 94-566, 90 Stat. 2667 which requires unemployment insurance coverage of services performed by individuals employed by municipal or county governments or local public school districts is adjudged unconstitutional or invalid in its application or stayed pendente lite by a court of competent jurisdiction, then no employer contribution shall be payable by municipal or county governments or local public school districts, provided that their employees are covered by the Special Unemployment Assistance Act of 1974, Pub. L. No. 93-567, or similar federal law providing coverage for such employees.
Acts 1941, No. 391, §§ 2, 7; 1963, No. 93, § 9; 1975, No. 609, § 7; 1977 (Ex. Sess.), No. 6, § 1; A.S.A. 1947, §§ 81-1103, 81-1108.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 7 - CONTRIBUTIONS (§§ 11-10-701 — 11-10-723) › Section 11-10-716 - Collection - Interest on past due contributions

(a)
(1)
If contributions are not paid on the date on which they are due and payable as prescribed by the Director of the Division of Workforce Services, the whole or part thereafter remaining unpaid shall bear interest at the rate of one and one-half percent (1.5%) per month from and after the due date until payment is received by the director.
(2)
In computing interest for any period less than a full month, the rate shall be five-hundredths of a percent (0.05%) for each day or fraction thereof.
(3)
The date as of which payment of contributions, if mailed, is deemed to have been received may be determined by such rules as the director may prescribe.
(b)
(1)
(A)
At the end of each month, deposits in the Unemployment Compensation Fund Clearing Account which have been established as interest and penalty payments collected pursuant to §§
11-10-716
-
11-10-723
shall be paid over to the Treasurer of State and credited by him or her to the Division of Workforce Services Special Fund, §
19-5-984
, created and established in the State Treasury.
(B)
All withdrawals shall be upon voucher warrants issued, or caused to be issued, by the director for any one (1) or more of the following purposes as authorized by legislative appropriation:
(i)
Refunds of the interest and penalties erroneously paid;
(ii)
Replacements of money lost or erroneously expended, as provided by §
11-10-322
; and
(iii)
Such other and additional purposes necessary to the proper administration of this chapter as specifically provided in the appropriation for the Division of Workforce Services.
(2)
Funds received as a result of the application of funds withdrawn from the fund pursuant to and in accordance with the withdrawal purposes and provisions set forth in this subsection shall also be deposited into and credited to the fund.
Amended by Act 2019, No. 315,§ 833, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 300, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 299, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 298, eff. 7/1/2019.
Acts 1941, No. 391, § 14; 1965, No. 33, § 2; 1977, No. 376, § 16; 1979, No. 492, § 13; 1979, No. 922, § 13; 1985, No. 8, § 26; 1985, No. 9, § 26; A.S.A. 1947, § 81-1117; Acts 1991, No. 100, § 45; 1993, No. 403, § 3; 2005, No. 21, § 1; 2005, No. 902, § 11.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 7 - CONTRIBUTIONS (§§ 11-10-701 — 11-10-723) › Section 11-10-719 - Collection - Refunds

(a)
(1)
If not later than three (3) years after the date of payment of any amount as a contribution, interest, or penalty pursuant to this chapter, any employer who has made such a payment makes application for an adjustment thereof in connection with a subsequent contribution, interest, or penalty payment, or for a refund because the adjustment cannot be made, and the Director of the Division of Workforce Services determines that payment of the contribution, interest, or penalty, or any portion thereof, was erroneous, the director may allow the employer to make an adjustment of the amount erroneously paid, without interest, in connection with subsequent contribution, interest, or penalty payments by the employer.
(2)
If the adjustment cannot be made, the director may refund, without interest, from the Unemployment Compensation Fund or from the Division of Workforce Services Special Fund, as applicable, the amount erroneously paid.
(b)
However, the director shall not allow any adjustment in connection with subsequent contributions for amounts of interest or penalty payments collected on or after July 1, 1965, nor shall he or she refund any payment from the Unemployment Compensation Fund or any account of the Unemployment Compensation Fund, except that he or she may refund any payment from the interest and penalties collected after that date which are in the clearing account pending transfer to the Division of Workforce Services Special Fund.
(c)
Refunds of contributions pursuant to §
11-10-210(f)(6)
shall be refunded by the director from the fund without application of the provisions of this section.
(d)
(1)
For like cause and within the same period, adjustment or refund may be so made on the director's own initiative.
(2)
In no event shall a refund or adjustment be granted if the director finds that benefit payments have been based on wages payable or paid that have been reported in error.
(e)
The director is further authorized, upon proof being submitted satisfactorily to him or her, to allow transfer of payment of contributions so that the paying source shall receive credit for contributions paid.
Amended by Act 2019, No. 910,§ 306, eff. 7/1/2019.
Acts 1941, No. 391, § 14; 1943, No. 138, § 31; 1965, No. 33, § 2; 1971, No. 35, § 18; 1977, No. 376, § 16; A.S.A. 1947, § 81-1117; Acts 1997, No. 234, § 26.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 7 - CONTRIBUTIONS (§§ 11-10-701 — 11-10-723) › Section 11-10-721 - Collection - Limitation of assessment

(a)
All contributions due under this chapter shall be assessed in the manner provided by this chapter within four (4) years after reports of the contributions have been filed by the employer, and no proceedings in court shall be begun after the expiration of the period, except as otherwise provided in this section.
(b)
In the case of a false or fraudulent return with intent to evade tax or a failure to file reports required by this chapter or by the Director of the Division of Workforce Services pursuant to the provisions of this chapter, the tax may be assessed or a proceeding in court for the collection of the tax may be begun at any time.
(c)
In case of willful attempt in any manner to defeat or evade tax, the tax may be assessed, or a proceeding in court for the collection of the tax may be begun at any time.
(d)
Where the assessment of any contribution required by this chapter has been made within the statutory period of limitation properly applicable thereto, the contribution may be collected by a proceeding in court but only if begun within ten (10) years after the assessment of the contribution except where proceedings are had in court on the assessment within ten (10) years and a judgment of the court is rendered for the contribution. Then the judgment shall have the same force and effect and the limitation shall be the same as other judgments at law under the laws of this state.
(e)
The provisions of this chapter shall be applicable in all instances where the limitations set forth in this section have expired under the provisions of this section prior to July 1, 1953.
Amended by Act 2019, No. 910,§ 309, eff. 7/1/2019.
Acts 1941, No. 391, § 14; 1953, No. 162, § 19; 1977, No. 376, § 16; A.S.A. 1947, § 81-1117.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 7 - CONTRIBUTIONS (§§ 11-10-701 — 11-10-723) › Section 11-10-722 - Collection - Impoundment

(a)
The Director of the Division of Workforce Services or his or her designated representative may give notice of impoundment of any deposits in any bank or savings and loan institution payable to the order of any employer owing any delinquent contributions, interest, and penalties to which a lien has attached under this chapter. Notice of impoundment shall be served by the director or his or her designated representative by certified mail to the bank or savings and loan institution or by written notice served personally upon its president, vice president, cashier, or assistant cashier.
(b)
Any bank or savings and loan institution served with notice of impoundment shall be required to recognize the Division of Workforce Services' lien on any deposit subject thereto by withholding payment of any deposit in an amount not to exceed the amount of the delinquent contributions, interest, and penalty to the depositor or to his or her order for a period not to exceed sixty (60) days.
(c)
Any bank or savings and loan institution failing to comply shall be held liable for the amount covered by the notice of impoundment up to the amount on deposit to the employer's credit with the bank or savings and loan institution.
(d)
(1)
Impoundment of the funds shall be revoked when the lien or judgment has been satisfied and may be revoked at any time at the discretion of the director or his or her designated representative.
(2)
Revocation of impoundment shall be served in the same manner as the notice of impoundment.
Amended by Act 2019, No. 910,§ 310, eff. 7/1/2019.
Acts 1941, No. 391, § 14; 1975, No. 609, § 12; 1977, No. 376, § 16; A.S.A. 1947, § 81-1117; Acts 1991, No. 100, § 52; 2003, No. 1223, § 14.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 8 - UNEMPLOYMENT COMPENSATION FUND (§§ 11-10-801 — 11-10-804) › Section 11-10-801 - Establishment and control

(a)
There is established as a special fund, separate and apart from all public moneys or funds of this state, the "Unemployment Compensation Fund", which shall be administered by the Director of the Division of Workforce Services exclusively for the purposes of this chapter.
(b)
The Unemployment Compensation Fund shall consist of:
(1)
All the contributions collected under this chapter;
(2)
All interest earned upon any money in the Unemployment Compensation Fund;
(3)
All property or securities acquired in lieu of contributions or other liabilities to the Unemployment Compensation Fund;
(4)
All earnings of property or securities acquired in lieu of contributions or other liabilities;
(5)
All moneys recovered on losses sustained by the Unemployment Compensation Fund;
(6)
All moneys received from the federal Unemployment Account in the federal Unemployment Trust Fund in accordance with Title XII of the Social Security Act;
(7)
All moneys credited to this state's account in the federal Unemployment Trust Fund pursuant to section 903 of the Social Security Act;
(8)
All moneys received for the Unemployment Compensation Fund from any other source;
(9)
All moneys received from the United States Government as reimbursements pursuant to section 204 of the Federal-State Extended Unemployment Compensation Act of 1970, Pub. L. No. 91-373;
(10)
All moneys received from the administrative assessment under §
11-10-706(c)(4)
; and
(11)
Fifteen percent (15%) of the penalty assessed on all fraudulent overpayments under §
11-10-532(a)(3)
, the remainder of which shall be credited to the Division of Workforce Services Special Fund.
(c)
All moneys in the Unemployment Compensation Fund shall be commingled and undivided.
Amended by Act 2023, No. 196,§ 8, eff. 3/6/2023.
Amended by Act 2019, No. 910,§ 313, eff. 7/1/2019.
Amended by Act 2019, No. 375,§ 1, eff. 7/24/2019.
Amended by Act 2013, No. 956,§ 7, eff. 7/1/2013.
Acts 1941, No. 391, § 9; 1947, No. 398, § 9; 1959, No. 142, § 1; 1965, No. 33, § 1; 1973, No. 350, § 4; A.S.A. 1947, § 81-1112; Acts 1997, No. 234, § 27.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 8 - UNEMPLOYMENT COMPENSATION FUND (§§ 11-10-801 — 11-10-804) › Section 11-10-804 - Federal Unemployment Trust Fund - Termination

(a)
The provisions of this subchapter, to the extent that they relate to the federal Unemployment Trust Fund, shall be operative only so long as the federal Unemployment Trust Fund continues to exist and so long as the United States Secretary of the Treasury continues to maintain for this state a separate book account of all funds deposited therein by this state for benefit purposes, together with this state's proportionate share of the earnings of the federal Unemployment Trust Fund, from which no other state is permitted to make withdrawals.
(b)
(1)
If and when the federal Unemployment Trust Fund ceases to exist, or such separate book account is no longer maintained, all moneys, properties, and securities belonging to the Unemployment Compensation Fund of this state shall be administered by the Director of the Division of Workforce Services as a trust fund for the purpose of paying benefits under this chapter.
(2)
(A)
The director shall have authority to hold, invest, transfer, sell, deposit, and release the moneys and any properties, securities, or earnings acquired as an incident to the administration.
(B)
The moneys shall be invested in readily marketable classes of securities, bonds, or other interest-bearing obligations of the United States or secured as to both interest and principal by the United States.
(C)
The investments shall at all times be so made that all the assets of the fund shall always be readily convertible into cash when needed for the payment of benefits.
Amended by Act 2019, No. 910,§ 316, eff. 7/1/2019.
Acts 1941, No. 391, § 9; 1965, No. 33, § 1; A.S.A. 1947, § 81-1112.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 9 - DIVISION OF STATE NEW HIRE REGISTRY (§§ 11-10-901 — 11-10-902) › Section 11-10-901 - Creation - Administrator - Authority

(a)
(1)
The Director of the Division of Workforce Services is assigned responsibility for the administration of the State New Hire Registry.
(2)
The director shall hire an administrator of the State New Hire Registry who shall serve at the pleasure of the director.
(b)
(1)
The administrator shall compile a state registry of newly hired and returning employees as required by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Pub. L. No. 104-193.
(2)
The director may enter into such professional services contracts as may be necessary to assist in the development and operation of the State New Hire Registry.
(c)
The director shall enter into agreements with other state and federal agencies as may be necessary to properly administer and carry out the requirements of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Pub. L. No. 104-193, to ensure confidentiality of data and reimbursement for any costs associated with meeting the requirements of this subchapter and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Pub. L. No. 104-193.
Amended by Act 2019, No. 910,§ 317, eff. 7/1/2019.
Acts 1997, No. 1276, § 1; 2009, No. 802, § 12.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 10 - UNEMPLOYMENT TRUST FUND FINANCING ACT OF 2011 (§§ 11-10-1001 — 11-10-1018) › Section 11-10-1001 - Title

This subchapter shall be known and cited as the "Unemployment Trust Fund Financing Act of 2011".
Acts 2011, No. 1125, § 1.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 10 - UNEMPLOYMENT TRUST FUND FINANCING ACT OF 2011 (§§ 11-10-1001 — 11-10-1018) › Section 11-10-1002 - Legislative findings and intent

The General Assembly finds that:
(1)
With a recession or economic slowdown now underway, the state's unemployment trust fund faces higher claims levels and longer benefit durations that accompany any economic downturn;
(2)
The Arkansas Unemployment Trust Fund:
(A)
Provides partial wage replacement to workers who find themselves out of work;
(B)
Provides economic stability for a community when major unemployment occurs; and
(C)
Encourages workers to remain in the community and to be available for work recalls by employers;
(3)
The state is in debt to the federal government for unemployment funds paid to citizens of the State of Arkansas; and
(4)
The bonds should be payable from revenues raised by an unemployment obligation assessment.
Acts 2011, No. 1125, § 1.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 10 - UNEMPLOYMENT TRUST FUND FINANCING ACT OF 2011 (§§ 11-10-1001 — 11-10-1018) › Section 11-10-1003 - Definitions

As used in this subchapter:
(1)
"Authority" means the Arkansas Development Finance Authority;
(2)
"Bonds" means the "Arkansas Unemployment Trust Fund Bonds", as authorized in this subchapter;
(3)
"Debt service" means all amounts required for the payment of principal, interest, and premium, if any, due with respect to the bonds in any fiscal year along with all associated costs, including the fees and costs of paying agents and trustees, remarketing agent fees, credit enhancement costs, and other amounts necessary in connection with the bonds;
(4)
"Designated revenues" means revenues derived from the unemployment obligation assessment under §
11-10-1017
;
(5)
"Employer" means the same as under §
11-10-209
;
(6)
"Federal interest rate" means at the time an issue of bonds is sold, the weighted average interest rate charged on advances from the federal trust fund under Title XII of the Social Security Act; and
(7)
"Federal Unemployment Trust Fund debt" means the principal and interest on advances from the federal trust fund under Title XII of the Social Security Act,
42 U.S.C. § 1321
, as it existed on January 1, 2011.
Acts 2011, No. 1125, § 1.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 10 - UNEMPLOYMENT TRUST FUND FINANCING ACT OF 2011 (§§ 11-10-1001 — 11-10-1018) › Section 11-10-1004 - Authorization - Purposes

(a)
The Arkansas Development Finance Authority is authorized, subject to the approval of the voters in a statewide election, to issue bonds to be known as the Arkansas Unemployment Trust Fund Bonds in an aggregate principal amount not to exceed five hundred million dollars ($500,000,000).
(b)
The purpose of the bond issuance shall be to:
(1)
Repay the principal of and interest on advances from the federal trust fund under Title XII of the Social Security Act,
42 U.S.C. § 1321
;
(2)
Pay the costs of issuance of the bonds including without limitation the costs of bond insurance or other credit enhancement;
(3)
Pay unemployment benefits by depositing bond proceeds into the Unemployment Compensation Fund;
(4)
Provide a debt service reserve; and
(5)
Pay capitalized interest on the bonds for a period not to exceed two (2) years.
Acts 2011, No. 1125, § 1.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 10 - UNEMPLOYMENT TRUST FUND FINANCING ACT OF 2011 (§§ 11-10-1001 — 11-10-1018) › Section 11-10-1005 - Governor's proclamation

(a)
The Arkansas Development Finance Authority shall prepare and distribute to the Governor a report that shall contain a plan for repaying the federal Unemployment Trust Fund debt and the estimated time and cost to repay the debt.
(b)
Upon receipt of the report described in subsection (a) of this section, the Governor shall, if the Governor deems it to be in the public interest, by proclamation call an election on the question of issuing the bonds.
Acts 2011, No. 1125, § 1.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 10 - UNEMPLOYMENT TRUST FUND FINANCING ACT OF 2011 (§§ 11-10-1001 — 11-10-1018) › Section 11-10-1007 - Procedure for issuing Arkansas Unemployment Trust Fund Bonds

(a)
Prior to the issuance of Arkansas Unemployment Trust Fund Bonds, the Arkansas Development Finance Authority shall adopt a resolution authorizing the issuance of the bonds.
(b)
Each resolution adopted under this section shall contain the terms, covenants, and conditions as are deemed desirable and consistent with this subchapter, including without limitation those pertaining to:
(1)
The establishment and maintenance of funds and accounts;
(2)
The deposit and investment of the bond proceeds; and
(3)
The rights and obligations of the state, its officers and officials, the Arkansas Development Finance Authority, and the registered owners of the bonds.
(c)
(1)
The resolutions of the Arkansas Development Finance Authority may provide for the execution and delivery by the Arkansas Development Finance Authority of a trust indenture or trust indentures, with one (1) or more banks or trust companies located within or without the state, containing any of the terms, covenants, and conditions required under subsection (b) of this section and any other terms and conditions deemed necessary by the Arkansas Development Finance Authority.
(2)
The trust indenture or trust indentures shall be binding upon the Arkansas Development Finance Authority and the state, and their respective officers and officials.
Acts 2011, No. 1125, § 1.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 10 - UNEMPLOYMENT TRUST FUND FINANCING ACT OF 2011 (§§ 11-10-1001 — 11-10-1018) › Section 11-10-1008 - Terms of bonds

The Arkansas Unemployment Trust Fund Bonds are subject to the following terms and conditions:
(1)
(A)
The bonds may be issued in more than one (1) series in an amount sufficient to accomplish the purposes of this subchapter.
(B)
The respective series of bonds shall be designated by the year in which the bonds are issued.
(C)
If one (1) or more series of bonds is to be issued in a particular year, the series shall be designated alphabetically;
(2)
(A)
The bonds shall have the date or dates as the Arkansas Development Finance Authority determines.
(B)
The bonds shall mature or be subject to mandatory sinking fund redemption over a period ending not later than twelve (12) years after the date of issue of the bonds.
(C)
Refunding bonds issued under §
11-10-1013
shall mature or be subject to mandatory sinking fund redemption over a period not ending later than twelve (12) years after the date of issue of the original bonds;
(3)
(A)
The bonds shall bear interest at the rate or rates determined by the Arkansas Development Finance Authority at the sale of the bonds.
(B)
The bonds may bear interest at either a fixed or a variable rate or may be convertible from one (1) interest rate mode to another.
(C)
The interest shall be payable at the times as the Arkansas Development Finance Authority shall determine.
(D)
The true interest cost of an issue of bonds after taking into account original issue discount and premium and underwriter's discount shall not exceed the federal interest rate;
(4)
The bonds shall be issued in the form of bonds registered as to both principal and interest without coupons;
(5)
The Arkansas Development Finance Authority shall determine:
(A)
The denominations of the bonds;
(B)
Whether the bonds may be made exchangeable for bonds of another form or denomination bearing the same rate of interest;
(C)
When the bonds may be made payable and the places within or without the state where the bonds may be payable;
(D)
Whether the bonds may be made subject to redemption prior to maturity and the manner of and prices for redemption; and
(E)
Any other terms and conditions; and
(6)
(A)
Each bond shall be executed with the facsimile or manual signatures of the Chair and Secretary of the Arkansas Development Finance Authority and shall have affixed or imprinted thereon the seal of the state.
(B)
Delivery of the bonds executed shall be valid notwithstanding any change in the persons holding the offices occurring after the bonds have been executed.
Acts 2011, No. 1125, § 1.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 10 - UNEMPLOYMENT TRUST FUND FINANCING ACT OF 2011 (§§ 11-10-1001 — 11-10-1018) › Section 11-10-1009 - Sale of bonds

(a)
The Arkansas Unemployment Trust Fund Bonds may be sold in any manner, either at private or public sale, and upon terms as the Arkansas Development Finance Authority shall determine to be reasonable and expedient for effecting the purposes of this subchapter.
(b)
(1)
If the bonds are to be sold at public sale, the Arkansas Development Finance Authority shall give notice of the offering of the bonds in a manner reasonably designed to notify participants in the public finance industry that such offering is being made.
(2)
The Arkansas Development Finance Authority shall set the terms and conditions of bidding, including the basis on which the winning bid will be selected.
(c)
The Arkansas Development Finance Authority may structure the sale of bonds utilizing financing techniques that are recommended by the Arkansas Development Finance Authority's professional advisors in order to take advantage of market conditions and obtain the most favorable interest rates consistent with the purposes of this subchapter.
(d)
The Arkansas Development Finance Authority may enter into any ancillary agreements in connection with the sale of the bonds as the Arkansas Development Finance Authority deems necessary and advisable, including without limitation bond purchase agreements, remarketing agreements, and letter of credit and reimbursement agreements.
Acts 2011, No. 1125, § 1.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 10 - UNEMPLOYMENT TRUST FUND FINANCING ACT OF 2011 (§§ 11-10-1001 — 11-10-1018) › Section 11-10-1010 - Employment of professionals

Under §
15-5-212
, the Arkansas Development Finance Authority may employ and retain any professionals that the Arkansas Development Finance Authority deems necessary to accomplish the issuance and sale of the Arkansas Unemployment Trust Fund Bonds, including without limitation legal counsel, financial advisors, underwriters, trustees, paying agents, and remarketing agents.
Acts 2011, No. 1125, § 1.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 10 - UNEMPLOYMENT TRUST FUND FINANCING ACT OF 2011 (§§ 11-10-1001 — 11-10-1018) › Section 11-10-1011 - Sources of repayment

(a)
The Arkansas Unemployment Trust Fund Bonds shall be payable from the designated revenues.
(b)
(1)
The unemployment obligation assessment shall be collected until the end of the quarter immediately following the repayment of all bonds authorized under this subchapter.
(2)
The unemployment obligation assessment shall not be collected until the qualified voters of the state approve the issuance of bonds under this subchapter.
(c)
(1)
In order to secure the payment of debt service, any trust instrument, resolution, or other document for the security for the bondholders may provide for the payment of the designated revenues directly into a trust fund or to a paying agent for the payment of debt service on the bonds.
(2)
It is not necessary for the funds to be deposited into the State Treasury.
(d)
Designated revenues remaining after the payment of scheduled debt service on the bonds in any year shall be used to redeem or purchase outstanding bonds.
Acts 2011, No. 1125, § 1.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 10 - UNEMPLOYMENT TRUST FUND FINANCING ACT OF 2011 (§§ 11-10-1001 — 11-10-1018) › Section 11-10-1013 - Refunding bonds

(a)
The Arkansas Development Finance Authority may issue the Arkansas Unemployment Trust Fund Bonds for the purpose of refunding bonds previously issued under this subchapter if the total amount of bonds outstanding after the refunding is completed does not exceed the total amount authorized by this subchapter.
(b)
(1)
To the extent that refunding bonds are issued and the principal amount of the refunding bonds is not in a greater principal amount than the outstanding principal amount of the bonds being refunded, the principal amount of the refunding bonds shall not be subject to the five-hundred-million-dollar limit.
(2)
If the refunding bonds are issued in a greater principal amount than the bonds being refunded, the principal amount of the refunding bonds shall not count against the five-hundred-million-dollar limit so long as the aggregate debt service on the refunding bonds is less than the aggregate debt service on the bonds being refunded.
Acts 2011, No. 1125, § 1.
Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 10 - UNEMPLOYMENT TRUST FUND FINANCING ACT OF 2011 (§§ 11-10-1001 — 11-10-1018) › Section 11-10-1014 - Liability

Officers, officials, employees, and members of the Board of Directors of the Arkansas Development Finance Authority are not liable personally for any reason arising from the issuance of bonds under this subchapter unless he or she acts with corrupt intent.
Acts 2011, No. 1125, § 1.