Louisiana Revised Statutes 23:1725 – Notice of assessment; reassessment
Terms Used In Louisiana Revised Statutes 23:1725
- Administrator: means the secretary of the Louisiana Workforce Commission. See Louisiana Revised Statutes 23:1472
- Contributions: means the money payments to the state unemployment compensation fund, required by this Chapter. See Louisiana Revised Statutes 23:1472
- Employer: means :
(a) Any employing unit which in any calendar quarter in either the current or preceding calendar year paid for services in employment wages of one thousand five hundred dollars or more for some portion of a day in each of twenty different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, had in employment at least one individual regardless of whether the same individual was in employment each day. See Louisiana Revised Statutes 23:1472
The administrator shall notify the employer of the assessment by sending a notice of assessment by certified or registered mail to the employer’s last known address.
Nothing in this part shall be construed so as to deprive the administrator of the right and power to reassess an employer for any report, contributions, interest or penalty in the event a deficiency in the amount of assessment is discovered.
Added by Acts 1972, No. 336, §1.