2006 Nebraska Revised Statutes - § 48-649.01 — Combined tax emergency solvency surcharge; required; when; payment; default; lien.

Section 48-649.01
Combined tax emergency solvency surcharge; required; when; payment; default; lien.

If the state's reserve ratio on September 30, 2006, 2007, 2008, or 2009 is less than four-tenths percent, then the commissioner may, with due regard to the solvency of the Unemployment Trust Fund, after notice and public hearing, impose a combined tax emergency solvency surcharge of not more than one percent of taxable wages paid during the four calendar quarters ending on September 30 of the year that the emergency solvency surcharge is imposed. The public hearing as to whether an emergency solvency surcharge shall be imposed shall be held not later than December 15 of the year the emergency solvency surcharge is imposed. The provisions of the Administrative Procedure Act shall not apply to decisions made pursuant to this section, but the commissioner shall publish notice of the public hearing in a newspaper of general circulation in the state not less than seven calendar days prior to the public hearing. The commissioner shall calculate the emergency solvency surcharge due from each employer and bill the employer for such amount not later than December 31 of the year in which the emergency solvency surcharge is made. The amount of the emergency solvency surcharge shall not exceed that amount reasonably calculated to be necessary to generate revenue sufficient, when added to regular combined tax payments, to pay unemployment benefits for the year in which the emergency solvency surcharge is imposed. Payment of the emergency solvency surcharge shall be due on the last day of the month following billing. Emergency solvency surcharges unpaid on the date on which they are due and payable shall bear interest, at the rate prescribed in section 48-655 for interest upon unpaid combined tax, until payment, plus accrued interest, is received by the commissioner. If any employer defaults in any payment of an emergency solvency surcharge or interest, the commissioner may file a lien against such employer in accordance with the Uniform State Tax Lien Registration and Enforcement Act. Such liens shall set forth the amount of the emergency solvency surcharge and interest in default and shall be continued and enforced as provided in the Uniform State Tax Lien Registration and Enforcement Act. Emergency solvency surcharges shall be credited to the pool account and any interest collected thereon shall be deposited in the Employment Security Special Contingent Fund.

Source:

Laws 2005, LB 739, § 3

Cross References:

Administrative Procedure Act,see section 84-920.

Uniform State Tax Lien Registration and Enforcement Act,see section 77-3901.

~Revised Statutes Supplement, 2006