TITLE 28
Labor and Labor Relations

CHAPTER 28-53
Rhode Island Uninsured Employers Fund

SECTION 28-53-2


§ 28-53-2 Establishment – Sources – Administration.

(a) There shall be established within the department of labor and training a special restricted receipt account to be known as the Rhode Island uninsured employers fund. The fund shall be capitalized from excise taxes assessed against uninsured employers pursuant to the provisions of § 28-53-9 of this chapter and from general revenues appropriated by the legislature. Beginning in state fiscal year ending June 30, 2017, the legislature may appropriate up to two million dollars ($2,000,000) in general revenue funds annually for deposit into the Rhode Island uninsured employers fund.

(b) All moneys in the fund shall be mingled and undivided. The fund shall be administered by the director of the department of labor and training, or his or her designee, but in no case shall the director incur any liability beyond the amounts paid into and earned by the fund.

(c) All amounts owed to the uninsured employers fund from illegally uninsured employers are intended to be excise taxes and as such, all ambiguities and uncertainties are to be resolved in favor of a determination that such assessments are excise taxes.

History of Section.
(P.L. 2007, ch. 509, § 1; P.L. 2008, ch. 377, § 4; P.L. 2010, ch. 95, § 5; P.L. 2010, ch. 121, § 5; P.L. 2012, ch. 149, § 1; P.L. 2012, ch. 182, § 1; P.L. 2013, ch. 445, § 6; P.L. 2013, ch. 475, § 6; P.L. 2014, ch. 231, § 4; P.L. 2014, ch. 289, § 4; P.L. 2015, ch. 104, § 4; P.L. 2015, ch. 116, § 4.)