268.066 CANCELLATION OF AMOUNTS DUE FROM AN EMPLOYER.
(a) The commissioner shall cancel as uncollectible any amounts due from an employer under
this chapter or section
, that remain unpaid six years after the amounts have been first
determined due, except where the delinquent amounts are secured by a notice of lien, a judgment,
are in the process of garnishment, or are under a payment plan.
(b) The commissioner may cancel at any time as uncollectible any amount due, or any
portion of an amount due, from an employer under this chapter or section
, that (1)
are uncollectible due to death or bankruptcy, (2) the Collection Division of the Department of
Revenue under section
was unable to collect, or (3) the commissioner determines that it is
not in the public interest to pursue collection of the amount due.
History: 1987 c 385 s 39; 1996 c 305 art 1 s 58; 1997 c 66 s 79; 1998 c 265 s 21; 1Sp2003 c
3 art 2 s 20; 2004 c 183 s 47; 2007 c 128 art 3 s 11