Delaware Code Title 19 Sec. 3305 – Termination of chapter upon amendment, repeal or declaration of …
This chapter is enacted as part of a national plan of social security in conformity to the federal Social Security Act [42 U.S.C. § 301 et seq.].
Terms Used In Delaware Code Title 19 Sec. 3305
- Assessments: means the money payments to the State Unemployment Compensation Fund required by this chapter. See Delaware Code Title 19 Sec. 3302
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Department: means the Department of Labor. See Delaware Code Title 19 Sec. 3302
- Employment: means :
(A) Any service performed prior to January 1, 1978, which was employment as defined in this paragraph prior to such date and, subject to the other provisions of this paragraph, service performed after December 31, 1977, including service in interstate commerce, by
(i) Any officer of a corporation after December 31, 1995. See Delaware Code Title 19 Sec. 3302
- Fund: means the Unemployment Compensation Fund established by this title to which all assessments required and from which all benefits provided under this chapter shall be paid. See Delaware Code Title 19 Sec. 3302
- State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302
- States: includes , in addition to the states of the United States of America, the District of Columbia, the Commonwealth of Puerto Rico and Virgin Islands. See Delaware Code Title 19 Sec. 3302
- United States: includes the states, the District of Columbia and the Commonwealth of Puerto Rico. See Delaware Code Title 19 Sec. 3302
In the event that the tax levied under § 3301 of the Federal Unemployment Tax Act [26 U.S.C. § 3301], against which assessments under this chapter may be credited, is amended or repealed by Congress or declared unconstitutional by the Supreme Court of the United States, with the result that no portion of the assessments required under this chapter may be credited against such federal tax, the provisions of this chapter, except those of this section and except as otherwise provided in this chapter, shall become inoperative. Thereupon, all assets standing to the credit of this State in the Unemployment Trust Fund in the United States Treasury shall be promptly requisitioned by the Department of Labor, which is granted continuing authority for the purposes of this section, and, together with all assets in the Unemployment Compensation Fund, shall be refunded to persons required to pay assessments under this chapter in accordance with the regulations prescribed by the Department.
Any interest or earnings of the Fund and any fines or penalties collected pursuant to this chapter shall be available to the Department to pay for the costs of making refunds pursuant to this section.
In the case of the Unemployment Compensation Administration Fund, any moneys therein received from the Secretary of Labor of the United States shall thereafter be dealt with by the Treasurer of this State in accordance with the regulations of the Secretary of Labor of the United States and the conditions of the grant to this State by the Secretary of Labor of the United States. Any assets in the Unemployment Compensation Administration Fund which have been received by this State from the United States employment service or which have been appropriated by the General Assembly for the State Employment Service shall remain available to the State Employment Service, which Service shall continue in existence as if this chapter had not been enacted. The same action shall be taken with respect to assets in the Unemployment Compensation Fund, the Unemployment Trust Fund and the Unemployment Compensation Administration Fund in the event that this chapter is repealed by the General Assembly or finally declared invalid by the Supreme Court of the State or by the Supreme Court of the United States.
41 Del. Laws, c. 258, § ?22; 19 Del. C. 1953, § ?3305; 53 Del. Laws, c. 79, § ?4; 53 Del. Laws, c. 232, § ?1; 57 Del. Laws, c. 669, §§ ?5B-5D; 58 Del. Laws, c. 522, § ?15; 63 Del. Laws, c. 427, § ?5;