Rhode Island General Laws 28-40-3.4. Setoff for delinquent contributions
If the director determines that any individual, or employing unit or its agent, has failed or refused to transmit contributions withheld from the wages of employees in accordance with chapters 39 — 41 of this title, the director shall notify the state controller of this delinquency. The state controller, upon certification of the amount of the delinquency by the director, shall set off the amount of the delinquency against any payment due that person or entity and the director shall credit that amount against the contributions due. The director may not seek setoff until such time as a delinquency determination for the contributions has been directed to the person or entity. If a person or entity assessed a delinquency determination for contributions has requested a hearing on the assessment within the applicable statutory period, no request for setoff may be made while the matter is pending in the hearing or from any appeal from the hearing.
History of Section.
P.L. 1993, ch. 301, § 1.
Terms Used In Rhode Island General Laws 28-40-3.4
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Director: means the director of labor and training or his or her designee unless specifically stated otherwise. See Rhode Island General Laws 28-29-2
- person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6