Section 8.85.430. Waiver of security requirement on delinquent employer accounts.  


Latest version.
  • A delinquent employer who timely petitions for review of a notice of assessment under AS 23.20.220 is entitled to a waiver of the security requirement if  
    		(1) the petition includes a request for waiver of the security requirement and a sworn statement which gives the location and value of the employer's real property and the terms of any liens or other encumbrances upon the property;  
    		(2) the total value of the unencumbered real property is equal to or greater than the amount of the assessment; and  
    		(3) the department concludes that the contributions, interest, and penalties assessed are not in jeopardy.  
    

Authorities

23.20.045;23.20.220

Notes


Authority
AS 23.20.045 AS 23.20.220
History
Eff. 3/27/82, Register 81