12 chapters · 505 sections in this title.
AS 23.20.215 Notice and order to withhold and deliver.
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(a) The department may issue a notice and order to withhold and deliver property of any kind to a person or a political subdivision or department of the state when (1) the department has reason to believe that the person, political subdivision, or department possesses property wh…
AS 23.20.220 Appeals.
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(a) When a notice of assessment is delivered or mailed to a delinquent employer, the employer may within 30 days file an appeal in writing with the department, stating that the assessment is unjust or incorrect and requesting a hearing on it. The period for filing an appeal may b…
AS 23.20.225 Adjustments and refunds.
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(a) Within two years after contributions or interest are erroneously paid, an employer who has paid such contributions or interest may file a written petition with the department for an adjustment of the payment as an offset against subsequent contribution payments, or for a refu…
AS 23.20.230 Arbitrary reports.
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If an employing unit fails or neglects to make or file a report or return required by this chapter, the department, upon the basis of knowledge available to it, may arbitrarily make a report on behalf of the employing unit. The report is considered prima facie correct.
AS 23.20.235 Jeopardy assessment.
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If the department has reason to believe that an employer is insolvent or if the collection of contributions accrued will be jeopardized by delaying collection, the department may make an immediate assessment and may proceed to enforce collection immediately. However, interest doe…
AS 23.20.240 Collection of delinquent contributions.
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(a) If after notice an employer defaults in the payment of contribution or interest, the amount due may be collected by a person authorized by law and authorized by the department, by civil action in the name of the state, or by both methods. The department shall include in the a…
AS 23.20.242 Appeals by officer, manager, member, or employee.
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The department shall permit each officer or employee of a corporation, member, manager, or employee of a limited liability company, or member or employee of a partnership, including a limited partnership and a limited liability partnership, who is required to pay the contribution…
AS 23.20.245 Remedies cumulative.
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Remedies given to the state under this chapter for the collection of contributions and interest are cumulative. An action taken by the department may not be construed to be an election on the part of the state to pursue one remedy to the exclusion of another.
AS 23.20.247 Employer's security for delinquent contributions.
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(a) If the department determines that an employer has been delinquent in paying contributions owed to the fund for two or more calendar quarters, the department may require an employer to deposit and keep on deposit with the department a sum equal to the contributions payable to …
AS 23.20.248 Injunctive relief.
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(a) If an employer does not deposit and keep on deposit the security required by the department under AS 23.20.247, the department, through the attorney general, may bring an action in superior court to enjoin the employer from operating any business as an employer within the sta…
AS 23.20.250 Lien upon distribution or assignment of assets.
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(a) If the assets of an employer are distributed under a court order, including a receivership, probate, legal dissolution, or a similar proceeding, or in the case of an assignment for the benefit of creditors, a composition, or a similar proceeding, contributions which are or wh…
AS 23.20.255 Compromise of contributions.
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(a) The department may compromise a claim for contributions, interest, or penalties existing or arising under this chapter in any case where collection of the full claim would result in the insolvency of the employing unit or individual from whom the contributions, interest, or p…
AS 23.20.260 Liability of successor employer.
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(a) The contributions required by this chapter are a lien upon the property of an employer subject to the provisions of the chapter who sells out the business or stock of goods, who quits business, or whose property used or acquired in the business is sold under voluntary conveya…
AS 23.20.265 Liability of contractor and principal for contributions.
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(a) An employing unit which contracts with or has under it a contractor or subcontractor who is an employer under the provisions of this chapter may not make a payment to the contractor or subcontractor for a debt due until the contractor or subcontractor has paid or furnished a …
AS 23.20.270 Limitation of actions and uncollectible accounts.
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(a) The department shall begin action for the collection of contributions, including interest and penalties, imposed by this chapter by assessment or suit within five years after a return is filed. A proceeding for the collection of these amounts may not be begun after the expira…
AS 23.20.275 Service of process.
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Process for assessment and collection of contributions may be served inside and outside the state. In addition to any other method of service provided for in this chapter, service may be made by certified or registered mail.
AS 23.20.276 Financing benefits paid to employees of nonprofit organizations; election.
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(a) Benefits paid to employees of nonprofit organizations shall be financed in accordance with the provisions of this section and AS 23.20.277. For the purposes of this section and AS 23.20.277, a nonprofit organization is an organization, or group of organizations, described in …
AS 23.20.277 Reimbursement payments by nonprofit organizations, governmental entities, and federally recognized tribes.
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(a) Payments in place of contributions by nonprofit organizations shall be made in accordance with the provisions of this section including either (b) or (c) of this section. (b) At the end of each calendar quarter, or at the end of any other period as determined by the departmen…
AS 23.20.278 Financing benefits paid to employees of the state, political subdivisions of the state, or a federally recognized tribe.
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A federally recognized tribe, a political subdivision, or a department, division, or other agency of the state subject to this chapter, under AS 23.20.525(a)(12), shall pay contributions under the provisions of AS 23.20.165, unless it elects to reimburse the department for the un…
AS 23.20.279 Prohibition on relief of certain charges to an employer's account.
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Article 4. Experience Rating. (a) An employer's account may not be relieved of charges relating to a payment that was made erroneously from the unemployment trust fund account (AS 23.20.135(a)) if the department determines that (1) the erroneous payment was made because the emplo…
AS 23.20.280 Eligible employer.
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(a) An employer is eligible for a rate determination in accordance with the provisions of AS 23.20.280 — 23.20.310 and the department regulations if the employer has been subject to this chapter throughout not less than the four consecutive calendar quarters ending with the compu…
AS 23.20.281 Ineligible employer.
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An employer who has been subject to this chapter less than four calendar quarters immediately preceding the computation date is not entitled to a rate determination under AS 23.20.280 — 23.20.310 and the employer shall pay contributions at the standard rates specified in AS 23.20…
AS 23.20.285 Quarterly decline quotients.
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(a) The department shall determine each eligible employer's contribution rate by the procedures set out in AS 23.20.280 — 23.20.310. The department shall put the employer's quarterly payrolls in chronological order beginning with the first calendar quarter in the qualifying perio…
AS 23.20.290 Rate determination.
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(a) The department shall determine each eligible employer's ratable payroll. The department shall then put all eligible employers in the order of their average quarterly decline quotients beginning with the smallest average decline quotient and shall determine, with respect to ea…
AS 23.20.293 Requirement to notify the department of a business change and acquisitions.
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(a) An employing unit that has a change in ownership, management, or control, or that succeeds to or acquires all or part of another employing unit's trade or business, shall notify the department in writing in accordance with regulations adopted by the department. (b) For the pu…
AS 23.20.295 Rates for successors in business.
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(a) When an employing unit, whether or not an employer within the meaning of AS 23.20.520, succeeds to or acquires substantially all of the operating assets of an organization, trade, or business of another employing unit which at the time of acquisition was an employer subject t…
AS 23.20.297 Special standards addressing transfers of experience and assignment of rates.
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(a) The following standards apply regarding assignment of rates and transfers of experience. For the purposes of AS 23.20.295(d)(1) and (4), (1) if an employer transfers its trade or business, its workforce conducting the trade or business, or a portion of that trade, business, o…
AS 23.20.299 Obtaining an unemployment contribution rate by deception.
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(a) A person who violates AS 23.20.297(b) or (c) commits the crime of obtaining an unemployment contribution rate by deception. (b) A person commits the crime of obtaining an unemployment contribution rate by deception in the first degree if the value of the difference between th…
AS 23.20.300 Corrections and adjustments.
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Corrections or modifications of an employer's payroll may be taken into account within two years after the computation date for the purpose of a reduction or increase in the employer's rate. When an adjustment is made in an employer's payroll or in an employer's average quarterly…
AS 23.20.305 Application for review.
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(a) The department shall promptly notify each employer of the rate of contributions for the employer as determined for a calendar year under AS 23.20.280 — 23.20.310. The determination becomes conclusive upon the employer unless, within 30 days after the notice is mailed to the e…
AS 23.20.310 Definitions for AS 23.20.280 — 23.20.310.
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Article 5. Coverage. In AS 23.20.280 — 23.20.310, (1) “business” means a trade or business or a part of the trade or business; (2) “computation date” means June 30 of the year immediately preceding the calendar year for which the contribution rates are effective; (3) “computation…
AS 23.20.315 Coverage determination.
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(a) On its own motion or on the application of an employing unit, the department shall, on the basis of facts found by it, determine whether the employing unit is an employer and whether service performed for it constitutes employment. (b) Within one year or a longer time which t…
AS 23.20.320 Conclusiveness of determination.
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A determination of the status of an employing unit by the department under AS 23.20.315 in the absence of appeal, and a final determination of the department upon an appeal, together with the record of the proceeding are admissible in a subsequent proceeding under this chapter. I…
AS 23.20.325 Elective coverage of excluded service.
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(a) A service performed for an employing unit which is excluded under the definition of employment, and with respect to which no payments are required under the employment security law of another state or of the federal government, is considered employment for all purposes of thi…
AS 23.20.326 Elective coverage by political subdivisions. [Repealed, § 25 ch 122 SLA 1977.]
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Article 6. Benefits.
AS 23.20.330 Claims.
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Claims for benefits and notices of unemployment shall be made in accordance with the regulations that the department adopts.
AS 23.20.335 Notice to employees.
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An employer shall post and maintain in places readily accessible to individuals in the service of the employer printed statements concerning the regulations or other matters which the department prescribes by regulation. An employer shall supply individuals in the service of the …
AS 23.20.340 Determination of claims.
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(a) An examiner designated by the department shall take the claim. The examiner shall take all evidence pertaining to the eligibility of the claimant and shall promptly transmit all evidence to the department. The department, or a representative designated by it for the purpose, …
AS 23.20.345 Payment of benefits.
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Benefits are payable from the fund. All benefits shall be paid through employment offices in accordance with regulations adopted by the department.
AS 23.20.350 Amount of benefits.
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(a) An individual who is paid at least $2,500 in wages during the individual's base period for employment covered by this chapter is eligible to receive benefits under this chapter if those wages were paid in at least two of the calendar quarters of the individual's base period. …
AS 23.20.352 Additional benefits. [Repealed, § 32 ch 32 SLA 1971.]
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[Repealed or reserved.]
AS 23.20.353 Supplemental state benefits.
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(a) An individual is eligible to receive supplemental state benefits for a week in which (1) the individual is an “exhaustee” as defined in AS 23.20.409; (2) the individual has otherwise satisfied the requirements of this chapter for the receipt of regular benefits; and (3) the i…
AS 23.20.354 State interim benefits.
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(a) There is established a state interim benefits program. State interim benefits are payable only to the extent that money is appropriated from the general fund for that purpose. (b) An individual who has otherwise satisfied the requirements of this chapter for the receipt of re…
AS 23.20.355 Interstate payment restrictions. [Repealed, § 8 ch 106 SLA 1971.]
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[Repealed or reserved.]
AS 23.20.360 Earnings deducted from weekly benefit amount.
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The amount of benefits, excluding the allowance for dependents, payable to an insured worker for a week of unemployment shall be reduced by 75 percent of the wages payable to the insured worker for that week that are in excess of $50. However, the amount of benefits may not be re…
AS 23.20.362 Disqualifying or deductible income.
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(a) The amount of benefits payable to an insured worker for a week of unemployment which begins in a period for which the insured worker receives a pension, retirement or retired pay, annuity, or similar periodic payment that is based on the previous work of the insured worker sh…
AS 23.20.365 Limited liability of state.
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Benefits are considered due and payable under this chapter only to the extent provided in this chapter and to the extent that money is available for them to the credit of the unemployment fund, and the liability of the state is limited accordingly.
AS 23.20.370 Benefits of decedent or incompetent.
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Benefits due and payable to a deceased or judicially declared incompetent person shall be paid, in accordance with regulations adopted by the department, to persons in the following order: spouse, child, parent, sister or brother, aunt or uncle, payment to whom the department fin…
AS 23.20.375 Filing requirements.
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(a) An insured worker is entitled to receive waiting-week credit or benefits for a week of unemployment for which the insured worker has not been disqualified under AS 23.20.360, 23.20.362, 23.20.378 — 23.20.387, or 23.20.505 if, in accordance with regulations adopted by the depa…
AS 23.20.376 Base period extension and limitation.
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(a) If the department finds that during the individual's base period an individual has been incapable of work during the greater part of the individual's working time in a calendar quarter, the base period shall be extended a calendar quarter subject to the limitation set out in …