Connecticut General Statutes 31-266c – Abatement of contributions. Compromises
(a) The administrator, upon the advice of the Attorney General, may abate any contributions due under this chapter which have been found by the administrator to be uncollectible.
Terms Used In Connecticut General Statutes 31-266c
- Administrator: means the Labor Commissioner. See Connecticut General Statutes 31-222
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- State: means any state of the United States and shall include the District of Columbia and Puerto Rico and the Virgin Islands on the day after the day on which the Secretary of Labor accepts an unemployment insurance law submitted by the Virgin Islands. See Connecticut General Statutes 31-222
(b) The administrator or the administrator’s duly authorized agent may make or entertain an offer of compromise for any contributions due under this chapter if such offer is based upon doubt as to the employer’s liability for the amount in controversy or doubt as to the collectibility of such amount. For purposes of this section, doubt as to the employer’s liability for the amount in controversy exists if there is a genuine dispute as to the existence or amount of the employer’s liability under this chapter, and doubt as to the collectibility of such amount exists if the employer’s assets and income are less than the full amount of the employer’s debts, obligations and liabilities under state or federal law.