§ 28-40-1. Amount of employee contributions — Wages on which based.
§ 28-40-2. Exemption of employee dependent on spiritual healing.
§ 28-40-2.1. Exemption of minors fourteen (14) and fifteen (15) years of age.
§ 28-40-2.2. Exemption of certain persons with disabilities.
§ 28-40-3. Withholding and disposition of contributions.
§ 28-40-3.1. Contributions held in trust for state.
§ 28-40-3.2. Notice to segregate trust funds.
§ 28-40-3.3. Penalty for misappropriation.
§ 28-40-3.4. Setoff for delinquent contributions.
§ 28-40-4. Employer’s liability for contributions not withheld.
§ 28-40-5. Adjustment of erroneous deductions or payments.
§ 28-40-6.1. Refunds to persons with disabilities.
§ 28-40-6.2. Setoff for delinquent income taxes.
§ 28-40-7. Appeals to board of review.
§ 28-40-8. Date from which employees become subject to provisions.
§ 28-40-9. Interest on delinquent payments.
§ 28-40-10. Priority of contributions in insolvency or bankruptcy.
§ 28-40-11. Determination of unreported contributions due.
§ 28-40-12. Civil action to recover contributions.
§ 28-40-13. Representation of director in civil actions.
§ 28-40-14. Contributions as debt to state — Lien on real estate.
§ 28-40-15. Notice of transfer of business — Contributions due immediately.
§ 28-40-16. Collection powers.
§ 28-40-18. Waiver of contributions and interest under one dollar.