Modifying certain provisions regulating unemployment insurance; +making certain technical corrections; regulating and restricting the authority of +the commissioner of employment and economic development (DEED) to +electronically transmit notices, determinations or decisions to applicants or +employers; applying general computation of time provisions to unemployment +insurance provisions; defining or redefining certain terms, expanding the +definition of noncovered employment to certain corporate officers and limited +liability company (LLC) members; requiring or providing for employer electronic transmission of registrations, notices and payments to the +commissioner, providing a presumption; modifying certain provisions providing for +conversion of noncovered employment to covered employment; providing for +protests in lieu of appeals of certain determinations; expanding wage detail report +content and filing or submission requirements; modifying the penalties for +failure to file timely reports; modifying certain requirements for commissioner +maintenance of tax or reimbursable accounts, notice of unemployment benefits paid +and computation and notice of tax rates; modifying certain conditions for+ employer annual payment of small liabilities; providing a presumption of +correct determination by the commissioner of payments due from employers and +specifying a priority for application of payments; eliminating certain +confession of judgment requirements of employers and specifying conditions for +commissioner assumption of reporting violations for tax estimation purposes, +modifying certain interest assessment requirements; modifying certain lien, +levy and garnishment requirements; changing the term willfully to knowingly +for personal liability purposes; expanding a certain provision requiring +commissioner cancellation of amounts due from employers; modifying the authority +of the commissioner to compromise actions, determinations or decisions; +eliminating a certain restriction on the establishment of second benefit accounts; +requiring the rounding of certain unemployment benefit amounts; modifying +certain provisions requiring the deduction of social security benefits from unemployment benefits; exempting Canadian citizens from a certain +provision prohibiting the payment of benefits to unauthorized aliens and +persons on involuntary or medical leaves of absence from a certain provision +prohibiting the payment of benefits to applicants on voluntary leave; modifying +certain exceptions to the prohibition on the payment of benefits for +voluntary quit and modifying and providing for the application of the provision +enumerating good reasons caused by employers for quitting; clarifying the definition +of aggravated employment misconduct; granting certain authority to +senior unemployment review judges, transferring certain duties from the +commissioner to the judges; eliminating the authority to appeal by telephone and +requiring the consideration of certain written statements as appeals; modifying+ a certain provision regulating evidentiary hearings and appeals; clarifying the+ offenses constituting fraud relating to overpayments; modifying or clarifying +certain administrative penalty provisions; authorizing the commissioner to +disseminate employer and unemployment insurance processing agent names and +addresses necessary to administer the unemployment insurance program; requiring+ the revisor of statutes to renumber the statutory provision regulating +the workforce development fund and to change certain terms (Ch. 183, 2004)