Alaska Administrative Code
Title 8 - Labor and Workforce Development
Part 7 - Employment Security Division and Alaska Workforce Investment Board
Chapter 85 - Employment Security
8 AAC 85.430 - Waiver of security requirement on delinquent employer accounts
Current through August 30, 2024
A delinquent employer who timely petitions for review of a notice of assessment under AS 23.20.220 is entitled to a waiver of the security requirement if
(1) the petition includes a request for waiver of the security requirement and a sworn statement which gives the location and value of the employer's real property and the terms of any liens or other encumbrances upon the property;
(2) the total value of the unencumbered real property is equal to or greater than the amount of the assessment; and
(3) the department concludes that the contributions, interest, and penalties assessed are not in jeopardy.
Authority:AS 23.20.045
AS 23.20.220