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O.C.G.A. § 34-8-166 — Interest on delinquent contribution payments; waiver; reports | Georgia Code
O.C.G.A. § 34-8-166 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 34 LABOR AND INDUSTRIAL RELATIONS

Section 8. Employment Security, 34-8-1 through 34-8-280.

ARTICLE 5 CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS

34-8-166. Interest on delinquent contribution payments; waiver; reports.

  1. Contributions unpaid on the due date established by the Commissioner shall bear interest at the rate of 1.5 percent per month or any fraction of a month.Interest shall continue to accrue until all amounts due, including interest, are received by the Commissioner.
  2. The Commissioner may waive the collection of any accrued interest when it is reasonably determined that the delay in payment of contributions was due to the action or inaction of the department.
  3. The Commissioner shall file an annual report with the Attorney General, the members of the Senate Insurance and Labor Committee, and the members of the House Committee on Industry and Labor stating the number of cases and the total amount of interest which is waived pursuant to this Code section. The Commissioner shall retain on file for five years a detailed statement listing the names of the employers whose interest was waived, the amount of interest waived, the number of cases, and the specified reasons for each waiver under this Code section. This statement shall be available for review by members of the General Assembly, the Attorney General, the state accounting officer, and the state auditor.

(Code 1981, §34-8-166, enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 2005, p. 694, § 33/HB 293; Ga. L. 2013, p. 141, § 34/HB 79.)

JUDICIAL DECISIONS

Editor's notes.

- In light of the similarity of the statutory provisions, decisions under Ga. L. 1937, p. 806, are included in the annotations for this Code section.

Cited in Brumby v. Brooks, 140 Ga. App. 210, 230 S.E.2d 359 (1976).

OPINIONS OF THE ATTORNEY GENERAL

Editor's notes

- In light of the similarity of the statutory provisions, opinions decided under former Code Section 34-8-125, which was repealed by Ga. L. 1991, p. 139, § 1 are included in the annotations for this Code section.

County boards of education.

- County boards of education cannot resist the payment of penalties and interest assessed under former § 34-8-83 and former § 34-8-125 (see now O.C.G.A. § 34-8-166). 1986 Op. Att'y Gen. No. 86-18 (decided under former § 34-8-125).

RESEARCH REFERENCES

Am. Jur. 2d.

- 76 Am. Jur. 2d, Unemployment Compensation, § 9.

C.J.S.

- 81 C.J.S., Social Security and Public Welfare, § 286 et seq.

ALR.

- Constitutionality, construction, and application of provisions of Social Security or Unemployment Compensation Acts which vary rate of employers' contributions according to period in which business has been conducted, 163 A.L.R. 1148.

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This Georgia Code resource is curated by this site's author, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. Attorney Syfert regularly works with Title 34 in the context of Georgia workers' compensation and represents clients throughout Northeast Florida and South Georgia. For legal consultation, call 904-383-7448.