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O.C.G.A. § 34-8-174 — Payment of contributions in event of legal dissolution or distribution | Georgia Code

O.C.G.A. § 34-8-174 (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

34-8-174. Payment of contributions in event of legal dissolution or distribution.

In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, in proceedings relating to the administration of the estate of a decedent, receivership, assignment for benefit of creditors, adjudicated insolvency, composition, dissolution, reorganization, or similar proceedings, contributions then or thereafter due, together with interest, penalties, and cost thereon, shall be paid in full in accordance with laws of this state governing the order of payment of tax liens and tax priorities. In the event of any employer's adjudication in bankruptcy or judicially confirmed extension proposal, contributions then or thereafter due, together with interest, penalties, and costs thereon, shall be required to be paid in accordance with the laws governing the lien and priority of taxes due this state.

(Code 1981, §34-8-174, enacted by Ga. L. 1991, p. 139, § 1.)

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 In re Empire Granite Co., 42 F. Supp. 450 (M.D. Ga. 1942).

RESEARCH REFERENCES

Am. Jur. 2d.

- 76 Am. Jur. 2d, Unemployment Compensation, §§ 16 et seq., 43.

C.J.S.

- 81 C.J.S., Social Security and Public Welfare, § 380 et seq.

ALR.

- Rank or priority of lien or claim for unpaid employer's contribution under Social Security or Unemployment Compensation Act, 140 A.L.R. 1042.

Social security and unemployment taxes as payable in respect of claims for wages earned before bankruptcy of employer, 174 A.L.R. 1295.

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This Georgia Code resource is curated by Graham W. Syfert, Esq., 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.