§ 28-40-3.1 - Contributions held in trust for state. - Rhode Island Statutes

SECTION 28-40-3.1

   § 28-40-3.1  Contributions held in trustfor state. – (a) All contributions withheld by any employer from employees in accordancewith the provisions of this chapter, and all contributions withheld by anyemployer from employees under color of those provisions, shall constitute atrust fund for the state until paid to the director.

   (b) That trust shall be enforceable against:

   (1) The employer;

   (2) Any officer, agent, servant, or employee of any corporateemployer responsible for either the withholding or payment, or both, of thecontribution; and

   (3) Any person receiving any part of the fund withoutconsideration, or knowing that the employer or any officer, agent, servant, oremployee or any corporate employer is committing a breach of trust.