Text: SF02246 Text: SF02248 Text: SF02200 - SF02299 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 96.7, subsection 2, paragraph e, Code 1 2 Supplement 1995, is amended to read as follows: 1 3 e. The division shall fix the contribution rate for each 1 4 employer and notify the employer of the rate by regular mail 1 5 to the last known address of the employer. An employer may 1 6 appeal to the division for a revision of the contribution rate 1 7 within thirty days from the date of the notice to the 1 8 employer. After providing an opportunity for a hearing, the 1 9 division may affirm, set aside, or modify its former 1 10 determination and may grant the employer a new contribution 1 11 rate. The division shall notify the employer of its decision 1 12 by regular mail. Judicial review of action of the division 1 13 may be sought pursuant to chapter 17A. 1 14 If an employer's account has been charged with benefits as 1 15 the result of a decision allowing benefits and the decision is 1 16 reversed, the employer may appeal, within thirty days from the 1 17 date of the next contribution rate notice, for a recomputation 1 18 of the rate. If contributions become due at a disputed 1 19 contribution rate prior to the employer receiving a decision 1 20 reversing benefits, the employer shall pay the contributions 1 21 at the disputed rate but shall be eligible for a refund 1 22 pursuant to section 96.14, subsection 5. If a base period 1 23 employer's account has been charged with benefits paid to an 1 24 employee at a time when the employee was employed by the base 1 25 period employer in the same employment as in the base period, 1 26 the employer may appeal, within thirty days from the date of 1 27 the first notice of the employer's contribution rate which is 1 28 based on the charges, for a recomputation of the rate. 1 29 Sec. 2. Section 96.7, subsection 7, paragraph e, Code 1 30 Supplement 1995, is amended to read as follows: 1 31 e. Ifanthe entire enterprise or business of a 1 32 reimbursablegovernmentgovernmental entity is sold or 1 33 otherwise transferred to a subsequent employing unit and the 1 34successoracquiring employing unit continues to operate the 1 35 enterprise or business, thesuccessoracquiring employing unit 2 1 shall assume the position of the reimbursablegovernment2 2 governmental entity with respect to the reimbursable 2 3governmentgovernmental entity's liability to pay the division 2 4 for reimbursable benefits based on the governmental entity's 2 5 payrolland reimbursable benefitsto the same extent as if no 2 6 change in the ownership or control of the enterprise or 2 7 business had occurred, whether or not thesuccessor employer2 8 acquiring employing unit elected or elects, or was or is 2 9 eligible to elect, to become a reimbursable employer with 2 10 respect to theemployer'sacquiring employing unit's own 2 11 payroll prior to or after thesale or transferacquisition of 2 12 the governmental entity's enterprise or business. 2 13 Sec. 3. Section 96.7, subsection 8, paragraph b, 2 14 subparagraph (6), Code Supplement 1995, is amended to read as 2 15 follows: 2 16 (6) Ifanthe entire enterprise or business of a 2 17 reimbursable nonprofit organization is sold or otherwise 2 18 transferred to a subsequent employing unit and thesuccessor2 19 acquiring employing unit continues to operate the enterprise 2 20 or business, thesuccessoracquiring employing unit shall 2 21 assume the position of the reimbursable nonprofit organization 2 22 with respect to the nonprofit organization's liability to pay 2 23 the division for reimbursable benefits based on the nonprofit 2 24 organization's payrolland reimbursable benefitsto the same 2 25 extent as if no change in the ownership or control of the 2 26 enterprise or business had occurred, whether or not the 2 27successor employeracquiring employing unit elected or elects, 2 28 or was or is eligible to elect, to become a reimbursable 2 29 employer with respect to theemployer'sacquiring employing 2 30 unit's own payroll prior to or after thesale or transfer2 31 acquisition of the nonprofit organization's enterprise or 2 32 business. 2 33 Sec. 4. Section 96.14, subsection 5, Code 1995, is amended 2 34 to read as follows: 2 35 5. REFUNDS, COMPROMISES AND SETTLEMENTS. If the division 3 1 of job service finds that an employer has paid contributions, 3 2orinterest on contributions, or penalties, which have been 3 3 erroneously paid orwhich have been paidif the employer has 3 4 overpaid contributions because the employer's contribution 3 5 rate was subsequently reduced pursuant to section 96.7, 3 6 subsection 2, paragraph "e", solely due to benefits initially 3 7 charged against but later removed from an employer's account, 3 8 and the employer has filed an application foradjustment3 9 refund, the division shallmake an adjustment, compromise, or3 10settlement, and, at the employer's option, shall either refund3 11the payments or treat the payments as voluntary contributions3 12with no limitation on the payments' effects on the employer's3 13contribution raterefund the erroneous payment or overpayment. 3 14 Refunds so made shall be charged to the fund to which the 3 15 collections have been credited, and shall be paid to the 3 16claimantemployer without interest. A claim for refund shall 3 17 be made within three years from the date of payment. For like 3 18 cause,adjustmentsrefunds, compromises,or refundsand 3 19 settlements may be made by the division on its own initiative 3 20 within three years of the date of the payment or assessment. 3 21 If the division finds that the contribution that has been 3 22 assessed against an employer is of doubtful collectibility or 3 23 may not be collected in full, the division may institute a 3 24 proceeding in the district court in the county in which the 3 25 employer against which the tax is levied is located, 3 26 requesting authority to compromise the contribution. Notice 3 27 of the filing of an application shall be given to the 3 28 interested parties as the court may prescribe. The court upon 3 29 hearing may authorize the division to compromise and settle 3 30 its claim for the contribution and shall fix the amount to be 3 31 received by the division in full settlement of the claim and 3 32 shall authorize the release of the division's lien for the 3 33 contribution. 3 34 EXPLANATION 3 35 Section 1 of the bill provides that the division of job 4 1 service send contribution rate notices to employers by regular 4 2 mail at the employer's last known address. The section also 4 3 provides that the employer shall pay contributions at a 4 4 disputed rate prior to a decision concerning the rate but that 4 5 the employer is eligible for a refund pending a decision 4 6 reversing benefits. Sections 1 and 4 also add language 4 7 providing that the two Code sections dealing with employer 4 8 contribution rates and refunds both refer to the other 4 9 section. 4 10 Sections 2 and 3 change language concerning what occurs 4 11 when governmental or nonprofit reimbursable employers sell 4 12 their entire business. The bill changes "government" to 4 13 "governmental" and "successor employer" to "acquiring 4 14 employing unit". 4 15 LSB 3285SV 76 4 16 ec/jw/5
Text: SF02246 Text: SF02248 Text: SF02200 - SF02299 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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