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This entry was published on 2014-09-22
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SECTION 576
Time limitations
Labor (LAB) CHAPTER 31, ARTICLE 18, TITLE 6
§ 576. Time limitations. 1. Determinations of liability for
contributions. No determination of liability for contributions pursuant
to section five hundred sixty of this article shall be made more than
three years after the last day of the calendar year in which the wages
on which such liability is based were paid, except as provided in
subdivision three of this section.

2. Determinations of amount of contributions. No determination
pursuant to section five hundred seventy-one of this article of the
amount of contributions due shall be made more than three years after
the last day of the calendar year in which the wages on which such
contributions are based were paid except as provided in subdivision
three of this section.

3. Determinations of liability for and amount of contributions after
contest. If an employer contests a determination of liability for
contributions, a determination of liability for and the amount of
contributions due for the contested period and subsequent periods may be
made at any time prior to the latter of the following:

(a) three years after the last day of the calendar year in which the
wages on which such contributions are based were paid; or

(b) two years after the last day of the calendar year in which such
determination of liability for contributions became final and
irrevocable.

4. Determinations of penalties. No determination of the amount of any
penalty imposed for the failure of an employer to submit reports as
required by section five hundred seventy-five of this article shall be
made more than one year after the last day of the calendar year in which
such reports were due.

5. Enforcement of payment of contributions. Payment of contributions
due on the basis of wages reported by the employer, and payment of
contributions due on the basis of a determination made pursuant to
section five hundred seventy-one of this article within the time limit
provided in subdivisions two and three of this section may be enforced
by civil action or through warrant proceedings only if such action is
begun or such warrant is filed within two years after the last day of
the calendar year in which such report was received by the commissioner
or in which such determination became final and irrevocable.

6. Enforcement of payment of penalties. Payment of penalties may be
enforced by civil action or through warrant proceedings only if such
action is begun or such warrant is filed within two years after the last
day of the calendar year in which the determination of the amount of the
penalty became final and irrevocable.

7. Enforcement of payment after extension agreement. If a deferred
payment agreement has been entered into by the employer the payment
which is the subject of the agreement may be enforced by civil action or
through warrant proceedings if such action is begun or such warrant is
filed within two years after the last day of the calendar year in which
the final payment was due pursuant to such agreement.

8. Fraud. The provisions of this section shall not apply if the
employer, with intent to defraud, fails to file prescribed contribution
reports or files false reports.

9. Date of determination. For the purpose of this section no
determination shall be deemed to have been made until the date upon
which notice of such determination is mailed or delivered personally to
the employer affected thereby.