§ 26 §1233 — Collection by levy on 3rd parties

1.
Notice of levy.
If an employer fails to pay any part of the contribution, interest or penalties due under this chapter, the Director of Unemployment Compensation may notify by mail a 3rd party who has possession or control of property in which the delinquent employer may have an interest or who may owe a debt to the delinquent employer, other than earnings.
2.
Notification and freezing assets.
Upon receipt of a notice provided under this section, the person receiving the notice:
3.
Levy on property.
At any time during the period of 60 calendar days described in this section, the Director of Unemployment Compensation may levy on the property or debt by delivery of a notice of levy. Upon receipt of the levy notice, the person possessing the property or debt shall transfer the property to the director or pay to the director the amount owed to the delinquent employer.
4.
Effect of levy.
A notice is effective:
5.
Property subject to levy.
The delinquent employer property subject to levy includes:

Legislative History

PL 1973, c. 555, §20 (AMD). PL 1999, c. 464, §12 (NEW).