1.Request for warrant.
If any contribution required to be paid and any interest or penalty or both payable to the commissioner under this chapter is not paid when due and has become final as to law and fact under section 1226, the commissioner may, within 3 years thereafter, notify the employer who is liable according to the records of the bureau, specifying the amount due and demanding payment within 12 days after the date the notice is mailed. The notice must inform the employer that if the employer does not make the payment as demanded, the commissioner will certify the amount due for collection by warrant as provided in this section. If the employer does not make payment as demanded within the 12-day period or within an extended period that the commissioner may allow, the commissioner
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1.
Request for warrant.
If any contribution required to be paid and any interest or penalty or both payable to the commissioner under this chapter is not paid when due and has become final as to law and fact under section 1226, the commissioner may, within 3 years thereafter, notify the employer who is liable according to the records of the bureau, specifying the amount due and demanding payment within 12 days after the date the notice is mailed. The notice must inform the employer that if the employer does not make the payment as demanded, the commissioner will certify the amount due for collection by warrant as provided in this section. If the employer does not make payment as demanded within the 12-day period or within an extended period that the commissioner may allow, the commissioner may certify to the Attorney General the amount due for collection or file in the office of the clerk of the Superior Court of Kennebec County, or any county, a certificate addressed to the clerk specifying the contribution required to be paid, interest and penalties due, the name and address of the liable employer as it appears on the records of the bureau, the facts according to which the amount has become final as to law and fact and the notice given and requesting that a warrant be issued against the employer for the contribution required to be paid, together with interest and penalties, as set forth in the certificate, and with costs. If the commissioner has reasonable grounds to believe that the employer may abscond within the 12-day period, the commissioner may, without further notice to the employer, certify to the Attorney General the amount due for collection or file in the office of the clerk of the Superior Court a certificate addressed to the clerk requesting the immediate issuance of a warrant.
2.
Issuance of warrant.
When the certificate is filed, the clerk of the Superior Court shall issue a warrant in favor of the bureau against the employer for the contribution required to be paid, together with interest and penalties, as set forth in the certificate and with costs. The clerk of the Superior Court shall file the certificate in a separate docket entitled "Special Warrants for Unemployment Compensation Tax." These records are not to become a part of the extended record of the court.
3.
Warrant effective as lien.
An abstract or copy of the warrant may be filed for record in the registry of deeds of any county. From the time of the filing, the amount specified in the warrant constitutes a lien upon all real property and other tangible assets in the county or town owned by the liable employer or acquired by the liable employer during the period of the lien. The lien has the force, effect and priority of a judgment lien and continues for 5 years from the date of recording, unless sooner released or otherwise discharged or extended as prescribed in this subsection. The lien may be extended for an additional 5-year period by filing, for record in the registry of deeds, an abstract or copy of the warrant within the original 5-year period or within 5 years from the date of the last extension of the lien.
4.
Form and effect of warrant.
PL 1975, c. 462, §9 (NEW). PL 1979, c. 579, §§40-43 (AMD). PL 1979, c. 651, §§41-44,47 (AMD). PL 1983, c. 351, §§35,36 (AMD). PL 1987, c. 14, §3 (AMD). PL 1995, c. 560, §G13 (AMD). RR 2023, c. 2, Pt. E, §§118-120 (COR). PL 2025, c. 390, Pt. A, §49 (AMD).