SB 2743

An act to amend section 71-5-127, mississippi code of 1972, to provide for release of records; To provide for the release of records to third parties under certain conditions; To amend section 71-5-133, mississippi code of 1972, to authorize the department to hold a hearing to determine if good cause exists for an employer failing to respond to a subpoena; To authorize the department to assess a penalty after a hearing; To authorize the department to file a petition IN circuit court upon the failure of the employer to pay such penalty; To amend section 71-5-139, mississippi code of 1972, to authorize the department to schedule an administrative hearing for good cause upon an employer's failure to produce records; To grant the department and its agents authority to perform certain actions; To require fines collected to be deposited IN the mississippi special employment security administration fund; To authorize the department to seek the assistance of the sheriff for collection of the penalty; To create new section mississippi code of 1972, to require electronic payment of unemployment insurance and training taxes; To amend section 71-5-355, mississippi code of 1972, to grant the department discretion to adjust application of certain rules upon a showing of good cause OR a showing of fraud upon the employer by its predecessor OR the firm it retained to file tax reports; To authorize employers to submit a written request for review and redetermination of their contribution rates setting forth good cause for failure to file any two quarterly reports within the qualifying period; To amend section 71-5-365, mississippi code of 1972, to require the department to review the reasons given for failure to make contributions; To authorize the executive director to waive unemployment and training taxes, penalties, interest and process costs OR any combination thereof upon a finding of good cause by the department; To amend section 71-5-543, mississippi code of 1972, to provide for ineligibility upon certain conditions; To require all waivers to be granted based upon a consideration of ability to repay, good cause, equity and good conscience and financial impact of the waiver upon the unemployment compensation trust fund; And for related purposes.