Northern Lights Inn, Co. v. Employment Security Division, Department of Labor

OPINION

MOORE, Justice.

Northern Lights Inn, Co. (Northern Lights) appeals the assessment against it of delinquent employment security contributions initially incurred by Cox Enterprises, Inc. (Cox). The Employment Securities Division of the Alaska Department of Labor (the ESD) contends that Northern Lights is personally liable for Cox’s unpaid contributions under AS 23.20.260(c) as a successor to Cox. The Notice of Assessment issued by the ESD on August 26, 1981 states that Northern Lights owes $45,272.39 in unpaid contributions plus interest and penalties.

Lomas & Nettleton Financial…