Browse Arkansas Code titles and sections
11-10-1017. Unemployment obligation assessment.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-1017. Unemployment obligation assessment.
(a)(1)(A) Except employers that have made an election to reimburse the Unemployment Compensation Fund under § 11-10-713(c), each employer shall pay a separate and additional assessment, to be known as the “unemployment obligation assessment”, on wages paid by that employer with respect to employment in addition to the contributions, stabilization and extended benefits taxes, and advance interest taxes levied under §§ 11-10-703 — 11-10-708.
(B) The unemployment obligation assessment shall be based on the aggregate principal amount of bonds issued for nonrefunding purposes and shall be determined by multiplying the employer's contribution rate as described in §§ 11-10-704 and 11-10-705 and in effect on the date that the Governor issues a proclamation calling an election on the issuance of the bonds for employers with accounts as of such date and in effect as of the employer's liability date for employers establishing accounts after the date of the proclamation, by:
(i) Twenty-five percent (25%) if the aggregate principal amount of bonds issued is three hundred fifty million dollars ($350,000,000) or less;
(ii) Thirty percent (30%) if the aggregate principal amount of bonds issued is three hundred fifty million one dollars ($350,000,001) to four hundred million dollars ($400,000,000);
(iii) Thirty-three and five-tenths percent (33.5%) if the aggregate principal amount of bonds issued is four hundred million one dollars ($400,000,001) to four hundred fifty million dollars ($450,000,000); and
(iv) Thirty-seven and five-tenths percent (37.5%) if the aggregate principal amount of bonds issued is four hundred fifty million one dollars ($450,000,001) to five hundred million dollars ($500,000,000).
(C)(i) The effective
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-1017
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:11-10-1017
Source file: gov.ar.code.title.11.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 256baecdc6cdf865839d22826f508e2d93d2fc0e984e636b921a0381f9bb0e44
Source location: content.xml paragraph 14265
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11-10-1017. Unemployment obligation assessment.
(a)(1)(A) Except employers that have made an election to reimburse the Unemployment Compensation Fund under § 11-10-713(c), each employer shall pay a separate and additional assessment, to be known as the “unemployment obligation assessment”, on wages paid by that employer with respect to employment in addition to the contributions, stabilization and extended benefits taxes, and advance interest taxes levied under §§ 11-10-703 — 11-10-708.
(B) The unemployment obligation assessment shall be based on the aggregate principal amount of bonds issued for nonrefunding purposes and shall be determined by multiplying the employer's contribution rate as described in §§ 11-10-704 and 11-10-705 and in effect on the date that the Governor issues a proclamation calling an election on the issuance of the bonds for employers with accounts as of such date and in effect as of the employer's liability date for employers establishing accounts after the date of the proclamation, by:
(i) Twenty-five percent (25%) if the aggregate principal amount of bonds issued is three hundred fifty million dollars ($350,000,000) or less;
(ii) Thirty percent (30%) if the aggregate principal amount of bonds issued is three hundred fifty million one dollars ($350,000,001) to four hundred million dollars ($400,000,000);
(iii) Thirty-three and five-tenths percent (33.5%) if the aggregate principal amount of bonds issued is four hundred million one dollars ($400,000,001) to four hundred fifty million dollars ($450,000,000); and
(iv) Thirty-seven and five-tenths percent (37.5%) if the aggregate principal amount of bonds issued is four hundred fifty million one dollars ($450,000,001) to five hundred million dollars ($500,000,000).
(C)(i) The effective date of the unemployment obligation assessment shall be the first day of the calendar quarter immediately following the month in which the Secretary of State certifies the vote of the voters approving the unemployment obligation assessment and the issuance of the bonds under this subchapter.
(ii) The unemployment obligation assessment is effective until the end of the quarter immediately following the repayment of all bonds authorized under this subchapter.
(2)(A) This unemployment obligation assessment shall not be credited to the separate account of any employer.
(B) The unemployment obligation assessment shall be levied and collected in the same manner as contributions and shall be subject to the same penalty and interest, collection, impoundment, priority, lien, certificate of assessment, and assessment provisions and procedures under §§ 11-10-716 — 11-10-722.
(b)(1) Receipts from the unemployment obligation assessment and any penalty and interest on the unemployment obligation assessment shall be deposited into the Unemployment Compensation Fund Clearing Account.
(2) At least once each month, deposits of the unemployment obligation assessment payment and any interest and penalty payments applicable to the unemployment obligation assessment shall be deposited into the Division of Workforce Services' Bond Financing Trust Fund.
(c) Debt service on the bonds shall be paid in a timely manner and shall not be paid directly or indirectly by an equivalent reduction in unemployment contributions or taxes imposed under:
(1) Sections 11-10-701 — 11-10-715; or
(2) Section 11-10-801 et seq.
(d) The unemployment obligation assessment may be used to:
(1) Repay the principal of and interest on advances from the federal trust fund under Title XII of the Social Security Act, 42 U.S.C. § 1321;
(2) Pay the costs of issuance of the bonds, including without limitation the costs of bond insurance or other credit enhancement;
(3) Pay unemployment benefits by depositing bond proceeds into the Unemployment Compensation Fund;
(4) Provide a debt service reserve; and
(5) Pay capitalized interest on the bonds for a period not to exceed two (2) years.
(e) The Director of the Division of Workforce Services shall promulgate rules to carry out the provisions of this section.
(f) Upon retirement of all bonds, the following shall be transferred to the Unemployment Compensation Fund:
(1) Surplus unemployment obligation assessment collections; and
(2) Delinquent taxes, penalties, or interest due under the unemployment obligation assessment.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) Advances shall be made to the States from the Federal unemployment account in the Unemployment Trust Fund as provided in this section, and shall be repayable, with interest to the extent provided in [section 1322(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1322/b&num=0&edition=prelim), in the manner provided in sections 1101(d)(1), 1103(b)(2), and 1322 of this title. An advance to a State for the payment of compensation in any 3-month period may be made if—
(A) the Governor of the State applies therefor no earlier than the first day of the month preceding the first month of such 3-month period, and
(B) he furnishes to the Secretary of Labor his estimate of the amount of an advance which will be required by the State for the payment of compensation in each month of such 3-month period.
(2) In the case of any application for an advance under this section to any State for any 3-month period, the Secretary of Labor shall—
(A) determine the amount (if any) which he finds will be required by such State for the payment of compensation in each month of such 3-month period, and
(B) certify to the Secretary of the Treasury the amount (not greater than the amount estimated by the Governor of the State) determined under subparagraph (A).
The aggregate of the amounts certified by the Secretary of Labor with respect to any 3-month period shall not exceed the amount which the Secretary of the Treasury reports to the Secretary of Labor is available in the Federal unemployment account for advances with respect to each month of such 3-month period.
(3) For purposes of this subsection—
(A) an application for an advance shall be made on such forms, and shall contain such information and data (fiscal and other
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 1321
Stored review status: release_metadata_unconfirmed. The source passage cites 42 U.S.C. § 1321. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 2788
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 1320f–7
1 So in original. The word ‘‘and’’ probably should not appear.
2 So in original. Probably should be preceded by ‘‘, and’’.
3 So in original.
to a civil monetary penalty under this section in
the same manner as such provisions apply to a
penalty or proceeding under section 1320a–7a(a)
of this title.
(Aug. 14, 1935, ch. 531, title XI, § 1197, as added
and amended Pub. L. 117–169, title I, §§ 11001(a),
11002(a)(4), Aug. 16, 2022, 136 Stat. 1850, 1861.)
Editorial Notes
AMENDMENTS
2022—Subsecs. (b) to (e). Pub. L. 117–169, § 11002(a)(4),
added subsec. (b) and redesignated former subsecs. (b)
to (d) as (c) to (e), respectively.
§ 1320f–7. Limitation on administrative and judi-
cial review
There shall be no administrative or judicial
review of any of the following:
(1) The determination of a unit, with respect
to a drug or biological product, pursuant to
section 1320f(c)(6) of this title.
(2) The selection of drugs under section
1320f–1(b) of this title, the determination of ne-
gotiation-eligible
drugs
under
section
1320f–1(d) of this title, and 1 the determination
of qualifying single source drugs under section
1320f–1(e) of this title the 2 application of sec-
tion 1320f–1(f) of this title,.3
(3) The determination of a maximum fair
price under subsection (b) or (f) of section
1320f–3 of this title.
(4) The determination of renegotiation-eligi-
ble drugs under section 1320f–3(f)(2) of this
title and the selection of renegotiation-eligi-
ble drugs under section 1320f–3(f)(3) of this
title.
(Aug. 14, 1935, ch. 531, title XI, § 1198, as added
and amended Pub. L. 117–169, title I, §§ 11001(a),
11002(a)(5), Aug. 16, 2022, 136 Stat. 1851, 1861.)
Editorial Notes
AMENDMENTS
2022—Par. (2)
Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 1321
Stored review status: historical_2024_not_currentness_verified. The source passage cites 42 U.S.C. § 1321. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-703. Future rates — Maintenance of separate accounts.
(a)(1)(A) The Director of the Division of Workforce Services shall maintain a separate account for each employer and shall credit the employer's account with all the contributions paid on the employer's own behalf except as otherwise provided in §§ 11-10-701 — 11-10-715.
(B) However, nothing in this chapter shall be construed to grant any employer or individuals in the employer's service prior claims or rights to the amounts paid by the employer into the fund either on the employer's behalf or on behalf of such individuals.
(2)(A)(i) Regular benefits paid to an eligible individual based on an initial claim shall be charged to the separate account of each employer in the base period in the proportion to which wages paid by each employer to the individual during the base period bears to total wages paid by all such employers to such individual within the base period.
(ii)(a) However, regular benefits paid to an eligible individual after the individual has established a benefit year against a base-period employer under qualifying conditions and whose employment continued with the employer but who subsequently left the employment under conditions that would have been a noncharge under subdivisions (a)(3) and (4) of this section shall be charged through the date on which the subsequent separation occurred to the separate account of the base-period employer.
(b) Benefits paid from the established benefit year to an individual after the date on which the subsequent separation occurred shall not be charged to the separate account of the base-period employer.
(B) Nothing in §§ 11-10-701 — 11-10-715 shall be construed to limit regular benefits payable pursuant to §§ 11-10-501 — 11-10-506 and 11-10-609 — 11-10
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-703
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 11-10-703. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-704. Future rates — Experience rates generally.
(a) The Director of the Division of Workforce Services shall, for each calendar year, classify employers in accordance with their actual experience in the payment of contributions on their own behalf and with respect to regular benefits charged against their accounts, with a view to fixing the contribution rates as will reflect their experience.
(b) The director shall determine the contribution rates of each employer in accordance with the requirements of this section and § 11-10-705:
(1) Each employer's rate shall be two and nine-tenths percent (2.9%) except as otherwise provided in the other provisions of this subchapter.
(A)(i) No employer's rate shall be less than two and nine-tenths percent (2.9%) unless and until there shall have been three (3) years immediately preceding the computation date throughout which an individual the employer's employ could have received benefits if eligible. Provided, however, an employer who, at the time of establishing an account, is in business in another state or states and who is not currently doing business in Arkansas may elect to receive a beginning contribution rate of two and nine-tenths percent (2.9%) or a contribution rate based on the rate schedule at § 11-10-705(b)(1), whichever is lower, but in no event less than one percent (1%), provided:
(a) The employer has been in operation in the other state or states for at least three (3) years immediately preceding the date of becoming a liable employer in Arkansas, throughout which an individual in the employer's employ could have received benefits if eligible;
(b) The employer must provide the authenticated account history from information accumulated from operations in the other state or all the other states to
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-704
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 11-10-704. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-708. Future rates — Advance interest tax.
(a)(1)(A) In addition to the contributions and any stabilization and extended benefits taxes levied under other provisions of §§ 11-10-703 — 11-10-708, each employer, except employers that have made an election to reimburse the Unemployment Compensation Fund under § 11-10-713(c), shall pay a separate and additional tax, to be known as the advance interest tax, on wages paid by that employer with respect to employment.
(B) For rate years beginning on and after January 1, 1993, the advance interest tax shall be two-tenths of one percent (0.2%) when the state has an outstanding interest-bearing advance under Title XII of the Social Security Act.
(C) The tax is effective the first month of the quarter following the state's obtaining an interest-bearing advance and shall remain until the quarter immediately following the repayment of the advancement and the Employment Security Advance Interest Trust Fund, § 19-5-935, attains a balance of five million dollars ($5,000,000).
(2) For purposes of this section, the definition of the assets of the trust fund shall be the same as that set forth in § 11-10-706, and the computation date is defined as September 30 of the calendar year preceding the tax year.
(3) This advance interest tax shall not be credited to the separate account of any employer. It shall be levied and collected in the same manner as contributions and shall be subject to the same penalty and interest, collection, impoundment, priority, lien, certificate of assessment, and assessment provisions and procedures set forth in §§ 11-10-716 — 11-10-722.
(b)(1) Receipts from this advance interest tax and any penalty and interest collected on overdue advance interest taxes shall be deposited into the Unemployment Co
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-708
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 11-10-708. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-713. Employees of nonprofit organizations and governmental entities — Definitions.
(a) Benefits paid to individuals based on wages paid by any nonprofit organization or government employing unit shall be financed in accordance with this section.
(b) As used in this section and § 11-10-714:
(1) A “government employing unit” is one for which service in employment as defined in § 11-10-210(a)(2) is performed;
(2) A “nonprofit organization” is an organization for which service in employment as defined in § 11-10-210(a)(3) is performed and which is exempt from income tax under section 501(a) of the Internal Revenue Code of 1954; and
(3) “Wages” are not limited by any amount specified in § 11-10-215.
(c)(1) Any nonprofit organization or government employing unit which, pursuant to § 11-10-210(a)(2) or (a)(3), is subject to this chapter shall pay contributions under § 11-10-701 unless it elects, in accordance with this subsection, to pay to the Director of the Division of Workforce Services for the Unemployment Compensation Fund an amount equal to the amount of regular benefits and, to the extent that the fund is not reimbursed for the extended benefits in accordance with section 204 of the Federal-State Extended Unemployment Compensation Act of 1970, the extended benefits paid, based on wages paid by the employer to individuals for weeks of unemployment that begin during the effective period of the election.
(2) Any nonprofit organization or government employing unit that is or becomes subject to this chapter may elect to become liable for payments in lieu of contributions for a period of not less than one (1) calendar year, provided that it files with the director a written notice of its election within the thirty-day period immediately following the date
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-713
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 11-10-713. This identifies an authority to review, not proof of applicability.