§ 28-40-3.4 - Set-off for delinquent contributions.
SECTION 28-40-3.4
§ 28-40-3.4 Set-off for delinquentcontributions. – If the director determines that any individual, or employing unit or its agent,has failed or refused to transmit contributions withheld from the wages ofemployees in accordance with chapters 39 – 41 of this title, the directorshall notify the state controller of this delinquency. The state controller,upon certification of the amount of the delinquency by the director, shallset-off the amount of the delinquency against any payment due that person orentity and the director shall credit that amount against the contributions due.The director may not seek set-off until such time as a delinquencydetermination for the contributions has been directed to the person or entity.If a person or entity assessed a delinquency determination for contributionshas requested a hearing on the assessment within the applicable statutoryperiod, no request for set-off may be made while the matter is pending in thehearing or from any appeal from the hearing.