50A.04.130  <<  50A.04.135 >>   50A.04.140

Jeopardized collectionImmediate assessment.

*** CHANGE IN 2019 *** (SEE 1399-S.SL) ***
If the commissioner has reason to believe that an employer is insolvent or if any reason exists why the collection of any premiums accrued will be jeopardized by delaying collection, he or she may make an immediate assessment thereof and may proceed to enforce collection immediately, but interest and penalties shall not begin to accrue upon any premiums until the date when such premiums would normally have become delinquent.
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