Title 28, Title 28 and Labor Relations

In any civil action brought to enforce chapters 39 — 41 of this title, the director may be represented by any qualified attorney whom the director has designated and employed for this purpose or, at the director’s request, by the attorney general.

(a)(1) The amount of any contributions, interest, and penalties imposed upon any employer under this chapter shall: (i) Be a debt due to the state; (ii) Constitute a trust fund for the state until paid to the director; (iii) Be recoverable at law in the same manner as other debts…

The sale or transfer by any employer other than receivers, assignees under a voluntary assignment for the benefit of creditors, trustees in bankruptcy, or public officers acting under judicial process, of the major part in value of the assets of that employer otherwise than in th…

(a) The director shall have, for the collection of the contributions imposed by this chapter, all powers as are prescribed for collection of contributions in this title. The director may require any person subject to the taxes imposed by this chapter to file with him or her a bon…

If the total amount due to the department of labor and training from an employer in contributions and/or interest for any period is less than one dollar ($1.00), this amount shall not be assessed.

An employee who adheres to the faith or teachings of any church, sect, or denomination and in accordance with its creed, tenets, or principles, depends for healing upon prayer or spiritual means in the practice of religion, shall be exempt from chapters 39 — 41 of this title and …

Minors fourteen (14) and fifteen (15) years of age shall be exempt from chapters 39 — 41 of this title.

Disabled persons employed through a “supported employment” program as described in the federal Rehabilitation Act amendments of 1992 (see 29 U.S.C. § 701 et seq.) and who are ineligible to receive temporary disability benefits because their pay is too low may elect to be exempt f…

Each employer shall withhold in trust contributions from the wages of his or her employees at the time those wages are earned or paid; shall show the deduction on his or her payroll records; and shall furnish to the employer’s employees any evidence of the deduction as the direct…

(a) All contributions withheld by any employer from employees in accordance with the provisions of this chapter, and all contributions withheld by any employer from employees under color of those provisions, shall constitute a trust fund for the state until paid to the director. …

If the director believes that the payment to the state of the trust fund established under § 28-40-3.1 will be jeopardized by delay, neglect, or misappropriation, he or she shall then notify the employer that the trust fund shall be segregated, and be kept separate and apart from…

Any employer and any officer, agent, servant, or employee of any corporate employer responsible for either the withholding or payment of contributions, who appropriates or converts the contributions withheld to his or her own use or to any use other than the payment of the contri…

If the director determines that any individual, or employing unit or its agent, has failed or refused to transmit contributions withheld from the wages of employees in accordance with chapters 39 — 41 of this title, the director shall notify the state controller of this delinquen…

If any employer fails to deduct the contributions of any of the employer’s employees at the time their wages are paid or fails to make a deduction at the time wages are paid for the next succeeding payroll period, the employer alone shall subsequently be liable for those contribu…

If more or less than the correct amount of contributions imposed under §§ 28-40-1 — 28-40-4 is paid with respect to any wage payments, then, under prescribed regulations, proper adjustments with respect to the contributions shall be made, without interest, in computing contributi…

(a) If an employer or employee makes application for refund or credit of any amount paid as contributions or interest under this title, and the director determines that the amount or any portion of it was erroneously collected, the director shall, in his or her discretion, either…

(a) Disabled persons employed through a “supported employment” program as described in the federal Rehabilitation Act amendments of 1992 (see 29 U.S.C. § 701 et seq.) and who: (1) Were or are ineligible to receive temporary disability benefits because their pay is too low and (2)…

(a) If the tax administrator determines a person has neglected or refused to pay personal income taxes as defined in chapter 30 of title 44, the tax administrator shall notify the director of labor and training of the delinquency. The director, upon certification of the amount of…

Any employer, employee, or other person aggrieved by any decision of fact or law by the director as to his, her, or its liability to make contributions or to withhold and pay contributions, or as to the amount of contributions due from or to be withheld and paid by him, her, or i…

If any employing unit that is or becomes an employer subject to chapters 39 — 41 of this title within the calendar year 1942, or within any calendar year after that, the employees of that employing unit shall become subject to all the provisions of those chapters from the date up…

Employers who fail to make payment of contributions, as required by chapters 39 — 41 of this title, or by the prescribed rules and regulations, shall be additionally liable to the temporary disability insurance reserve fund for interest on those delinquent payments at the rate of…