Employment Security Commission v. Lumber Distributors, Inc.

DE CONCINI, Justice.

This action was brought to enforce provisions of the Employment Security Act, Chapter 56, A.C.A.1939, hereinafter referred to as the Act. All references to “Chapter 56” apply to 1939 Arizona Code Annotated, 1952 Supplement. The ultimate question to be decided is what rate applies, the 2.7% or 1.5% ?

The Employment Security Commission, hereinafter referred to as the Commission, brought an action against the appellee Lumber Distributors, Inc., hereinafter referred to as the “corporation”, for the difference between the amount of premiums the corporation paid in pay-roll taxes…