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11-10-801. Establishment and control.

Arkansas Code — all titles (historical 2020) · legal_authorities

11-10-801. Establishment and control.

11-10-801. Establishment and control. (a) There is established as a special fund, separate and apart from all public moneys or funds of this state, the “Unemployment Compensation Fund”, which shall be administered by the Director of the Division of Workforce Services exclusively for the purposes of this chapter. (b) The Unemployment Compensation Fund shall consist of: (1) All the contributions collected under this chapter; (2) All interest earned upon any money in the Unemployment Compensation Fund; (3) All property or securities acquired in lieu of contributions or other liabilities to the Unemployment Compensation Fund; (4) All earnings of property or securities acquired in lieu of contributions or other liabilities; (5) All moneys recovered on losses sustained by the Unemployment Compensation Fund; (6) All moneys received from the federal Unemployment Account in the federal Unemployment Trust Fund in accordance with Title XII of the Social Security Act; (7) All moneys credited to this state's account in the federal Unemployment Trust Fund pursuant to section 903 of the Social Security Act; (8) All moneys received for the Unemployment Compensation Fund from any other source; (9) All moneys received from the United States Government as reimbursements pursuant to section 204 of the Federal-State Extended Unemployment Compensation Act of 1970, Pub. L. No. 91-373; (10) All moneys received from the stabilization tax under § 11-10-706, except the proceeds of § 11-10-706(f); and (11) Fifteen percent (15%) of the penalty assessed on all fraudulent overpayments under § 11-10-532(a)(3), the remainder of which shall be credited to the Division of Workforce Services Special Fund. (c) All moneys in the Unemployment Compensation Fund shall be commingled

Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-801

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:11-10-801
Source file: gov.ar.code.title.11.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 505c330456bfd3beefdd53555d74e88aedeabe781ed78ef0b3dc2f3be00207df

Source location: content.xml paragraph 13896

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Arkansas Code — all titles (historical 2020) · legal_authorities

11-10-532. Claims — Recovery.

11-10-532. Claims — Recovery. (a)(1) If the Director of the Division of Workforce Services finds that a person knowingly has made a false statement or misrepresentation of a material fact or knowingly has failed to disclose a material fact and as a result of either action has received benefits under this chapter to which he or she was not entitled, then he or she is liable to repay the amount to the Unemployment Compensation Fund. (2) Once the overpayment becomes final under § 11-10-527, the amount owed shall accrue interest at the rate of ten percent (10%) per annum beginning thirty (30) days after the date of the first billing statement. (3)(A)(i) A penalty of fifty percent (50%) of the amount of the overpayment at the time the overpayment becomes final shall be assessed on all fraudulent overpayments. (ii) An overpayment established under this subsection that is repaid within thirty (30) days of the mailing date of the determination shall be assessed a reduced penalty of fifteen percent (15%). (B) An overpayment established under this subsection that is determined to have been as a result of benefits collected fraudulently, as well as any other penalties, interest, and costs assessed as a result of the fraudulent activity, shall be repaid before the person receives benefits under this chapter. (C) The portion of the penalty assessed under subdivision (a)(3)(A) of this section in excess of fifteen percent (15%) of the overpayment shall be deposited into a subaccount of the Division of Workforce Services Special Fund under § 19-5-984, to be entitled the “UI Integrity Fund” that shall be used exclusively for integrity-related activities arising under this chapter. (b)(1) If the director finds that a person has received an amount as benefits under this chap

Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-532

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 11-10-532. This identifies an authority to review, not proof of applicability.

Arkansas Code — all titles (historical 2020) · legal_authorities

11-10-706. Future rates — Stabilization tax.

11-10-706. Future rates — Stabilization tax. (a)(1) Each employer shall be required to pay a stabilization tax on wages paid by the employer with respect to employment. (2) This stabilization tax shall not be credited to the separate account of each employer. (b) The stabilization tax shall be determined as follows: (1) If the assets of the Unemployment Compensation Fund on the computation date are equal to or greater than two percent (2%) but less than two and one-half percent (2.5%) of total payrolls for employment during the preceding calendar year, the stabilization tax shall be one-tenth of one percent (0.1%); (2) If the assets of the Unemployment Compensation Fund on the computation date are greater than one and one-half percent (1.5%) but less than two percent (2%) of total payrolls for employment during the preceding calendar year, the stabilization tax shall be two-tenths of one percent (0.2%); (3) If the assets of the Unemployment Compensation Fund on the computation date are greater than one percent (1%) but less than one and one-half percent (1.5%) of total payrolls for employment during the preceding calendar year, the stabilization tax shall be three-tenths of one percent (0.3%); (4) If the assets of the Unemployment Compensation Fund on the computation date are greater than one-half of one percent (0.5%) but less than one percent (1%) of total payrolls for employment during the preceding calendar year, the stabilization tax shall be four-tenths of one percent (0.4%); (5) If the assets of the Unemployment Compensation Fund on the computation date are less than one-half of one percent (0.5%) of total payrolls for employment during the preceding calendar year, the stabilization tax shall be seven-tenths of one percent (0.7%); and (6) If the

Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-706

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 11-10-706. This identifies an authority to review, not proof of applicability.