Chapter 28-40. Temporary Disability Insurance — Contributions
Section
28-40-1Amount of employee contributions — Wages on which based. [Effective until January 1, 2026.]28-40-2Exemption of employee dependent on spiritual healing.28-40-2.1Exemption of minors fourteen (14) and fifteen (15) years of age.28-40-2.2Exemption of certain persons with disabilities.28-40-3Withholding and disposition of contributions.28-40-3.1Contributions held in trust for state.28-40-3.2Notice to segregate trust funds.28-40-3.3Penalty for misappropriation.28-40-3.4Setoff for delinquent contributions.28-40-4Employer’s liability for contributions not withheld.28-40-5Adjustment of erroneous deductions or payments.28-40-6Overpayments.28-40-6.1Refunds to persons with disabilities.28-40-6.2Setoff for delinquent income taxes.28-40-7Appeals to board of review.28-40-8Date from which employees become subject to provisions.28-40-9Interest on delinquent payments.28-40-10Priority of contributions in insolvency or bankruptcy.28-40-11Determination of unreported contributions due.28-40-12Civil action to recover contributions.28-40-13Representation of director in civil actions.28-40-14Contributions as debt to state — Lien on real estate.28-40-15Notice of transfer of business — Contributions due immediately.28-40-16Collection powers.28-40-17[Repealed.]28-40-18Waiver of contributions and interest under one dollar.