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98 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

contributions, interest or penalties have been paid, or (2) the employer shall have

furnished a good and sufficient bond conditioned upon the payment of such

delinquencies in such an amount and containing such terms as may be

determined by the court, or (3) the employer has entered into a plan for the

liquidation of such delinquencies as the court may approve: Provided, That such

injunction may be reinstated upon the employer's failure to comply with the

terms of said plan.

((b) repealed in part Apr. 28, 1978, P.L.202, No.53)

(c) In addition to the methods of collection authorized in this act, the department

may collect contributions, interest, penalties and other liabilities due under this

act as provided under 26 U.S.C. § 6402 (relating to authority to make credits or

refunds) and by any other means available under Federal or State law.

((c) added June 12, 2012, P.L.577, No.60) (309 amended June 22, 1964, Sp. Sess., P.L.112, No.7) Section 309.1. Compromises.--Where the department is satisfied (1) that the employer is unable to make payment in full of contributions, interest and penalties imposed upon him by the law, or that it would be inequitable to require the payment in full of delinquent interest, and (2) that the employer has acted in good faith, the secretary is hereby authorized, to compromise delinquent interest and penalties due on any contribution, and, in the case of any employer that has been adjudged a bankrupt or for whom a receiver has been appointed or a deceased employer for whom an executor or administrator has been designated, to compromise the principal of any delinquent contribution as well as interest and penalties thereon: Provided, That any compromise of a total delinquent amount in excess of one thousand dollars shall require the approval of the Attorney General. (309.1 amended Sept. 29, 1951, P.L.1580, No.408) Section 309.2. Limitations Upon Enforcement of Payment of Contributions, Interest and Penalties.--

(a) Notwithstanding any other provisions of this act to the contrary, no legal action

for the collection of contributions, interest and penalties shall be instituted after

the expiration of six years from the end of the calendar year determined in

accordance with subsection (b) of this section, unless prior to the expiration of

such six-year period and with respect thereto (1) an assessment proceeding shall

have been instituted pursuant to the provisions of section three hundred four of

this act, or (2) an action shall have been instituted pursuant to the provisions of