Part III - CONTRIBUTIONS
- Section 23:1531 - Basis of employer contributions; time for payment; computation
- Section 23:1531.1 - Electronic filing of contribution, occupational information, and wage reports; employer registrations
- Section 23:1532 - Rate and base of contributions
- Section 23:1532.1 - Legislative findings and intent; temporary employer special assessment; creation and pledge thereof
- Section 23:1533 - Experience rating records; administrator's duty to prepare
- Section 23:1534 - Standard rates
- Section 23:1535 - Variation from standard rates
- Section 23:1536 - Determination of rate; ratio of reserves to payroll as a basis
- Section 23:1537 - Adjustment in rates
- Section 23:1538 - Payroll reports; failure of employer to file; incorrect reports; determination of rates
- Section 23:1539 - Merger of employing units; determination of rate
- Section 23:1539.1 - State unemployment tax avoidance; penalties
- Section 23:1540 - Appeal of liability or tax rate determination
- Section 23:1541 - Notice of benefits charged against employer's experience rating record; employer's right to contest; application for review; procedure
- Section 23:1541.1 - Notice of chargeability of benefits to base-period employers; employer's right to contest; appeals; procedure
- Section 23:1542 - Definition of terms
- Section 23:1543 - Delinquent contributions; interest and penalties; jeopardy assessments; bonds; amnesty; forfeiture of right to do business; delinquency of Indian tribes
- Section 23:1544 - Suit to enforce payment of delinquent contributions; hearing by preference; procedure
- Section 23:1545 - Failure of employer to file report; determination of contributions recoverable
- Section 23:1546 - Default in payment of contributions; privilege against property of employer; recordation and rank
- Section 23:1547 - Proceedings for collection of contributions; burden of proof
- Section 23:1548 - Costs of proceedings and other fees not required from administrator
- Section 23:1549 - Priority of contributions in insolvency proceedings
- Section 23:1550 - Payment of contributions prior to delivery of property or dissolution of partnerships
- Section 23:1551 - Refunds and adjustments; correction of administrative errors
- Section 23:1552 - Financing benefits paid to employees of nonprofit organizations and of the state, its instrumentalities and political subdivisions and Indian tribes or tribal units
- Section 23:1553 - Noncharging of benefits; recoupment; social charge account; social charge tax rate
- Section 23:1553.1 - Prohibitions of noncharging due to employer fault
- Section 23:1554 - Rounding of employee wages and total wages