Delaware § 3360 Assessments, penalties and interest as debt to Fund; reduction to judgment; other means of collection

Delaware Statutes

§ 3360 — Assessments, penalties and interest as debt to Fund; reduction to judgment; other means of collection

Delaware § 3360

Title19

PartUnemployment Compensation

Subch.Employer’s Coverage and Assessments

This text of Delaware § 3360 (Assessments, penalties and interest as debt to Fund; reduction to judgment; other means of collection) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 19, § 3360 (2026).

Text

(a)The assessments, penalties and interest due from the employer under this chapter, from the time they become due, shall be a debt of the employer to the Unemployment Compensation Fund and may be reduced to judgment in accordance with §§ 3358 and 3361 of this title, except that the interest and penalty from the employer under this title after September 30, 1967, and the additional emergency assessment required under § 3391 of this title shall be a debt of the employer to the Special Administration Fund of the Department of Labor.

(b)The Department shall collect assessments, penalties, and interest due from an employer under this chapter and the Department may establish the mode or time for the collection of any amount due under this chapter.

(c)In addition to the methods of collectio

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(a) The assessments, penalties and interest due from the employer under this chapter, from the time they become due, shall be a debt of the employer to the Unemployment Compensation Fund and may be reduced to judgment in accordance with §§ 3358 and 3361 of this title, except that the interest and penalty from the employer under this title after September 30, 1967, and the additional emergency assessment required under § 3391 of this title shall be a debt of the employer to the Special Administration Fund of the Department of Labor.

(b) The Department shall collect assessments, penalties, and interest due from an employer under this chapter and the Department may establish the mode or time for the collection of any amount due under this chapter.

(c) In addition to the methods of collection authorized by this chapter, the Department may collect overpayments, interest, penalties, and other liabilities due from any employer under this chapter as provided in § 545 of Title 30, § 6402 of the Federal Internal Revenue Code (26 U.S.C. § 6402), § 303(m) of the Social Security Act (42 U.S.C. § 503(m)), and any other means available under federal or state law.

Legislative History

41 Del. Laws, c. 258, § 14 ; 43 Del. Laws, c. 280, § 20 ; 44 Del. Laws, c. 208, § 5 ; 19 Del. C. 1953, § 3360; 53 Del. Laws, c. 79, § 1 ; 56 Del. Laws, c. 187, § 7 ; 57 Del. Laws, c. 669, § 5C ; 64 Del. Laws, c. 158, § 5 ; 80 Del. Laws, c. 282, § 2 ; 81 Del. Laws, c. 78, § 8 ; 82 Del. Laws, c. 129, § 2