Article 5 - CONTRIBUTIONS

Section 23-721 - Work records kept by employing unit; inspection by commission
Section 23-722 - Reports of employing unit; information confidential; report of banking institution; disclosure of information; violation; classification
Section 23-722.01 - Employer reporting; exceptions; retention of records; unauthorized disclosure; civil penalty; new hire directory; definitions
Section 23-722.02 - Employer request; employee disclosure; violation; classification; requirements
Section 23-722.03 - Memorandum of understanding; retention; use; definition
Section 23-722.04 - Unemployment insurance information; disclosure; violation; classification
Section 23-723 - Penalties for failure to file timely or complete contribution and wage reports
Section 23-724 - Liability determinations; review; finality
Section 23-725 - Employer coverage; termination; election of coverage
Section 23-726 - Contributions; voluntary payment
Section 23-727 - Credits and charges to employer accounts
Section 23-728 - Standard rate of contribution
Section 23-729 - Change from the standard contribution rate
Section 23-730 - Variation and adjustment of contribution rates
Section 23-731 - Classification of employers by benefit experience to determine contribution rates; rate when report unavailable
Section 23-732 - Annual notice to employer of contribution rate; procedure for review and redetermination; quarterly notification; notification by electronic means
Section 23-733 - Transfer of employer experience rating accounts to successor employer; liability of successor
Section 23-733.01 - Assignments of rates; transfers of experience; violation; civil penalty; definitions
Section 23-734 - Agreement by employee to pay employer contribution void
Section 23-735 - Requiring or accepting payments from wages to finance employer's contribution; waiver of rights of employee; violation; classification
Section 23-736 - Interest on past due contributions; deposit of interest
Section 23-737 - Collection of contributions or interest; precedence of action
Section 23-737.01 - Collection of amounts due by certificate for judgment
Section 23-737.02 - Recovery of collection costs; fee for bad checks
Section 23-738 - Delinquency assessments; interest and penalties; petition for reassessment
Section 23-738.01 - Deficiency assessment; petition for reassessment
Section 23-739 - Jeopardy assessment; petition for reassessment
Section 23-740 - Procedure on petition for reassessment
Section 23-741 - Payment of amounts in dispute
Section 23-742 - Adjustment or refund of contribution; limitation
Section 23-743 - Limitations
Section 23-744 - Priority of claim for contributions due upon insolvency proceedings
Section 23-745 - Lien for unpaid contributions, interest and penalties
Section 23-746 - Superiority of lien; notice
Section 23-746.01 - Release or subordination of lien
Section 23-747 - Release of lien; bond; foreclosure and judgment against surety
Section 23-748 - Effect upon lien of transfer of assets by delinquent
Section 23-749 - Failure to make contributions or payments, furnish reports or produce or permit inspection of records; classification
Section 23-750 - Special provisions for nonprofit organizations and state and local governments
Section 23-751 - Authorizing certain state agencies and institutions of higher learning to elect to make payments in lieu of contributions
Section 23-751.01 - Employment by an Indian tribe; benefits; payments in lieu of contributions; definitions
Section 23-752 - Levy assessment and distraint
Section 23-753 - Surrender of property subject to levy; definition
Section 23-754 - Production of books
Section 23-755 - Property exempt from levy
Section 23-756 - Notice and sale of seized property
Section 23-757 - Authority to release levy and return property