Need help with a review of a severance agreement? Have it reviewed by a lawyer, get answers to your questions and move forward with confidence. Connect with a lawyer now
Terms Used In Utah Code 35A-4-308 v2
Contribution: means the money payments required by this chapter to be made into the Unemployment Compensation Fund by any employing unit on account of having individuals in its employ. See Utah Code 35A-4-201
Division: means the Unemployment Insurance Division. See Utah Code 35A-4-201
employer: means :
(a)
an individual or employing unit which employs one or more individuals for some portion of a day during a calendar year, or that, as a condition for approval of this chapter for full tax credit against the tax imposed by the Federal Unemployment Tax Act, is required, under the act, to be an employer;
(b)
an employing unit that, having become an employer under Subsection (1)(a), has not, under Sections 35A-4-303 and 35A-4-310, ceased to be an employer subject to this chapter; or
(c)
for the effective period of its election under Subsection 35A-4-310(3), an employing unit that has elected to become fully subject to this chapter. See Utah Code 35A-4-203
State: includes the Commonwealth of Puerto Rico, the Virgin Islands, and the District of Columbia. See Utah Code 35A-4-201
(a)
The division, whenever the division considers it necessary to ensure compliance with this chapter, may require any employer, subject to the contribution imposed hereunder, to deposit with the division any bond or security as the division shall determine.
(b)
The bond or security may be sold by the division at public sale, if it becomes necessary, in order to recover any tax, interest, or penalty due.
(c)
Notice of the sale may be served upon the employer who deposited the securities personally or by mail. If by mail, notice sent to the last-known address as the same appears in the records of the division is sufficient for purposes of this requirement.
(d)
Upon the sale, the surplus, if any, above the amounts due, shall be returned to the employer who deposited the security.
(2)
(a)
If an employer fails to comply with Subsection (1), a court shall, upon the commencement of a suit by the division for that purpose, enjoin the employer from further employing workers in this state or continuing in business until the employer has complied with Subsection (1).
(b)
Upon filing of a suit for such purpose by the division, the court shall set a date for hearing and cause notice to be served upon the employer. The hearing shall be not less than five nor more than 15 days from the service of the notice.
