Sec. 31-266. Collection of contributions. Lien. Foreclosure.
Sec. 31-266. Collection of contributions. Lien. Foreclosure. If, after notice, any
employer fails to make any payment of contributions or interest thereon, the amount
due, with interest thereon pursuant to section 31-265, shall be collectible by any means
provided by law for the collection of any tax due the state of Connecticut or any subdivision thereof, including any means provided by section 12-35. Tax warrants referred to
in said section 12-35 may be signed either by the administrator, the executive director
of the Employment Security Division or any person in the employment security division
in a position equivalent to or higher than the position presently held by a revenue examiner four. The amount due shall be a lien from the due date until discharged by payment
against all the property of the employer within the state, whether real or personal, except
such as is exempt from execution, including debts to the employer, and a certificate of
such lien without specifically describing such real or personal property, signed by the
administrator, the executive director or any person in the Employment Security Division
in a position equivalent to or higher than the position presently held by a revenue examiner four, may be filed in the office of the clerk of any town in which such real property
is situated, or, in the case of personal property, in the office of the Secretary of the State,
which lien shall be effective from the date on which it is recorded. When any tax with
respect to which a lien has been recorded under the provisions of this section has been
satisfied, the administrator, upon request of any interested party, shall issue a certificate
discharging such lien. Any action for the foreclosure of such lien shall be brought by
the Attorney General in the name of the state in the superior court for the judicial district
in which the property subject to such lien is situated or, if such property is located in
two or more judicial districts, in the superior court for any one such judicial district and
the court may limit the time for redemption or order the sale of such property or pass
such other or further decree as it judges equitable. When the property to be liened is
concealed in the hands of an agent or trustee so that it cannot be found or attached, or
is a debt due to the employer, the certificate of lien may be filed by leaving a copy thereof
with such agent, trustee or debtor, or by mailing to him a copy thereof by registered or
certified mail, and from the time of the receipt of such lien all the effects of the employer
in the hands of such agent or trustee and any debt due from such debtor to the employer
shall be secured in the hands of such agent, trustee or debtor to pay the tax secured by
such lien. The payment by such agent, trustee or debtor to the administrator shall discharge him of his liability to the employer to the extent thereof. The administrator may
require such agent, trustee or debtor to disclose under oath within ten days whether he
has in his hands the goods or effects of the employer or is indebted to him. If such agent,
trustee or debtor fails to disclose or, having disclosed, fails to turn over such effects or
pay to the administrator the amount of his indebtedness to the employer, the lien shall
have the effect of a judgment and the administrator may proceed against him by scire
facias taken out from the clerk of the superior court for the judicial district of Hartford
in the manner provided in chapter 905 for scire facias against a garnishee.
(1949 Rev., S. 7536; 1957, P.A. 596, S. 9; 1967, P.A. 790, S. 17; P.A. 78-280, S. 2, 4, 6, 127; P.A. 88-230, S. 1, 12;
88-364, S. 48, 123; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; 93-144, S. 3; P.A. 95-220, S. 4-6.)
History: 1967 act required filing of lien in secretary of the state's office rather than in office of town clerk where
employer has his principal place of business; P.A. 78-280 substituted "judicial district(s)" for "county(ies)" and "judicial
district of Hartford-New Britain" for "Hartford county"; P.A. 88-230 replaced "judicial district of Hartford-New Britain"
with "judicial district of Hartford", effective September 1, 1991; P.A. 88-364 made a technical change; P.A. 90-98 changed
the effective date of P.A. 88-230 from September 1, 1991, to September 1, 1993; P.A. 93-142 changed the effective date
of P.A. 88-230 from September 1, 1993, to September 1, 1996, effective June 14, 1993; P.A. 93-144 authorized individuals
in the employment security division at or above the level of revenue examiner four to sign tax warrants and lien certificates
for the collection of employer contributions; P.A. 95-220 changed the effective date of P.A. 88-230 from September 1,
1996, to September 1, 1998, effective July 1, 1995.
Cited. 314 U.S. 569.
Cited. 125 C. 302. Cited. 126 C. 115. Cited. 127 C. 176; Id., 181. Cited. 128 C. 87. Cited. 133 C. 117. Cited. 161 C.
362. Cited. 175 C. 269.