Assessment of delinquent contributions
When a business owner does not turn in required paperwork or pay what they owe for unemployment taxes, the state agency can figure out how much is owed on its own and send a bill. Extra fees are added on top — for example, a penalty for being late, or a bigger penalty if the business owner tried to cheat the system. The business owner has 30 days after getting the bill to challenge it, and there are time limits on how long the state has to send the bill.
288.160. of — limitations — refusal to file, . — 1. If any employer neglects or refuses to make a report as required by this chapter the shall make an estimate based on any in its possession or that may come into its possession of the amount of wages paid by such employer for the period in respect to which the employer failed to make the report, and upon the basis of such estimated amount compute and the and interest payable by such employer, adding to such sum a penalty as set forth in 2 of this section. Promptly thereafter, the division shall give to such employer written notice of such estimated contributions, interest and penalties as so assessed, the notice to be by , directed to the last known address of such employer.
2. If any employer neglects or refuses to file any required report by the last day of the month following the due date there shall be imposed a penalty, equal to the greater of one hundred dollars or ten percent of the contributions required to be shown on the report, for each month or fraction thereof during which such failure continues, provided, however, that the penalty shall not exceed the greater of two hundred dollars or twenty percent of the contributions .
3. In any case in which any contributions, interest or penalties imposed by this chapter are not paid when due, it shall be the duty of the division, when the amount of contributions, interest or penalties is determined, either by the report of the employer or by such investigation as the division may make, to assess the contributions, interest and penalties so determined against such employer and to the amount of such contributions, interest and penalties and give such employer written notice, served by certified mail, directed to the last known address of such employer.
4. If or on the part of any employer is discovered by the division, the division shall determine the amount by which the state has been defrauded, shall add to the amount so determined a penalty equal to twenty-five percent thereof, and shall assess the same against the employer. The amount so assessed shall be immediately due and payable; provided, however, that the division shall promptly thereafter give to such employer written notice of such assessment.
5. Any employer against whom an assessment is made the of subsections 1, 2, 3 and 4 of this section may . The for such shall be filed with the division during the thirty-day period following the mailing of the notice of such assessment. In the absence of the of such a petition for reassessment the assessment shall become upon the expiration of such a thirty-day period. Each such petition for reassessment shall set forth specifically and in detail the grounds upon which it is claimed the assessment is erroneous.
6. (1) In any case in which any contributions, interest or penalties imposed by this chapter are not paid when due, the notice of the assessment of such contributions, interest and penalties shall be served upon or mailed to the employer within three years of the date upon which the payment of the contributions was due except that in any case of fraud or on the part of the employer, the notice of the assessment of the contributions, interest and penalties may be served by mail to the last known address of such employer at any time.
(2) The giving of the notice of the making of the assessment shall any on the collection of any contributions, interest and penalties assessed.
(3) In the event any employer is entitled to the advantage of the , or any amendment , prior to the date any assessment becomes final, such employer shall be permitted to file a petition for reassessment at any time within ninety days following such employer's from the armed services.
(4) The which, pursuant to the provisions of section 288.170, may be filed with the shall, upon such filing, thereafter be treated in all respects as a final of the against the employer and the general statute of limitations applying to other judgments of shall apply.
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Source & history notes
(L. 1951 p. 564 § 288.150, A.L. 1996 H.B. 1368, A.L. 1998 S.B. 922, A.L. 2019 S.B. 90)
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