SENATE AMENDMENT

    Bill No. CS for SB 1708

    Amendment No.    

                            CHAMBER ACTION
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11  Senator Harris moved the following amendment:

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13         Senate Amendment 

14         On page 48, lines 20-31, through page 49, lines 1-15,

15  delete those lines

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17  and insert:

18         Section 6.  Paragraph (b) of subsection (1) of section

19  443.141, Florida Statutes, is amended, paragraph (c) is added

20  to that subsection, and subsection (6) is amended to read:

21         443.141  Collection of contributions.--

22         (1)  PAST DUE CONTRIBUTIONS.--

23         (b)  Penalty for delinquent reports.--

24         1.  Any employing unit which fails to file any reports

25  required by the division in the administration of this

26  chapter, in accordance with rules adopted by the division,

27  shall pay to the division with respect to each such report the

28  sum of $25 for each 30 days or fraction thereof that such

29  employing unit is delinquent, unless the division finds that

30  such employing unit has or had good reason for failure to file

31  such report or reports.

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                                                  SENATE AMENDMENT

    Bill No. CS for SB 1708

    Amendment No.    





 1         2.  Sums collected as penalties under the provisions of

 2  subparagraph 1. shall be deposited by the division in the

 3  Special Employment Security Administration Trust Fund.

 4         3.  A waiver of penalty and interest for delinquent

 5  reports may be authorized where impositions of interest or a

 6  penalty would be inequitable.

 7         (c)  Application of partial payments.--When a

 8  delinquency exists in the account of an employer not in

 9  bankruptcy, and payment in an amount less than the total

10  delinquency is submitted, the division shall apply such

11  partial payment as the payer directs. In the absence of

12  specific direction, the division shall apply the partial

13  payment to the payer's account as prescribed by rule.

14         (6)  REFUNDS.--If, not later than 4 years after the

15  date of payment of any amount as contributions, interest, or

16  penalties, an employing unit that has paid such contributions,

17  interest, or penalties makes application for an adjustment

18  thereof in connection with subsequent contribution payments,

19  or for a refund thereof because such adjustment cannot be

20  made, and the division determines that such contributions,

21  interest, or penalties or any portion thereof was erroneously

22  collected, the division shall allow such employing unit to

23  make an adjustment thereof without interest in connection with

24  subsequent contribution payment by it, or if such adjustment

25  cannot be made, the division shall refund said amount, without

26  interest, from the fund.  For like cause, and within the same

27  period, adjustment or refund may be made on the division's own

28  initiative.  However, nothing in this chapter shall be

29  construed to authorize a refund of contributions which were

30  properly paid in accordance with the provisions of this

31  chapter at the time of such payment, except as required by s.

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                                                  SENATE AMENDMENT

    Bill No. CS for SB 1708

    Amendment No.    





 1  443.036(21)(19)(n)5.; further, refunds under this subsection

 2  and under s. 443.036(21)(19)(n)5. may be paid from either the

 3  clearing account or the benefit account of the Unemployment

 4  Compensation Trust Fund and from the Special Employment

 5  Security Administration Trust Fund with respect to interest or

 6  penalties which have been previously paid into such fund, the

 7  provisions of s. 443.191(2) to the contrary notwithstanding.

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