SENATE BILL NO 307
AN ACT TO AMEND CHAPTER 33, TITLE 19 OF THE DELAWARE CODE RELATING TO UNEMPLOYMENT COMPENSATION.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend Section 3364, Chapter 33, Title 19 of the Delaware Code, by deleting this section in its entirety and inserting in its place a new §3364 to read as follows:
The Director of Unemployment Insurance may authorize the compromise of a claim for assessments, interest, and penalties due when the Department has determined that (1) the employer is unable to make payment in full of assessments, interest, and penalties imposed under this Chapter or (2) that it would be inequitable to require the payment In full of assessments, interest, and penalties by the employer, and (3) that the employer has acted in good faith. The Department may prescribe the appropriate accounting methods by which the uncollected portion of the employer debt shall be written off its accounts instead of being carried indefinitely as an uncollected delinquent debt."
Approved June 27, 1994.