23-724

23-724. Liability determinations; review;
finality

A. When the department makes a determination, which determination shall be made
either on the motion of the department or on application of an employing unit, that an
employing unit constitutes an employer as defined in section 23-613 or that services
performed for or in connection with the business of an employing unit constitute
employment as defined in section 23-615 that is not exempt under section 23-617 or that
remuneration for services constitutes wages as defined in section 23-622, the
determination shall become final with respect to the employing unit fifteen days after
written notice is served personally, by electronic transmission or by mail addressed to
the last known address of the employing unit, unless within such time the employing unit
files a written request for reconsideration.

B. When a request for reconsideration is filed as prescribed in subsection A of
this section, a reconsidered determination shall be made. The reconsidered determination
shall become final with respect to the employing unit thirty days after written notice of
the reconsidered determination is served personally, by electronic transmission or by
mail addressed to the last known address of the employing unit, unless within such time
the employing unit files with the appeals board a written petition for hearing or
review. The department may for good cause extend the period within which the written
petition is to be submitted. If the reconsidered determination is appealed to the
appeals board and the decision by the appeals board is that the employing unit is liable,
the employing unit shall submit all required contribution and wage reports to the
department within forty-five days after the decision by the appeals board.

C. On an employer's written request and the submission of pertinent information to
the department, the department shall, or on its own motion may, consider whether a
determination, reconsidered determination or decision which has become final should be
revised. Revision shall be granted if either:

1. There has been a substantial and material change in the facts on which the
determination, reconsidered determination or decision relied.

2. There has been a change in the law or interpretation of the law which warrants a
revised determination, reconsidered determination or decision.

D. The effective date of a revision under subsection C of this section is either:

1. The date on which the change occurred if the employer's request with the
pertinent information is filed no later than the last day of the month immediately
subsequent to the calendar quarter in which the change occurred.

2. The first day of the calendar quarter in which the employer files the request
and submits the pertinent information unless the employer demonstrates to the
satisfaction of the department that good cause exists for the failure to notify the
department within the period prescribed by paragraph 1 of this subsection of the
occurrence of the change warranting the revision. In the event such good cause is
demonstrated, the effective date shall be the date of the change.

E. A refusal to grant relief under subsection C of this section may not be appealed
unless within fifteen days the employer appeals the refusal to the appeals
board. Notwithstanding any other provision of law and pursuant to such an appeal, the
appeals board may initiate hearings to obtain information and issue a decision as to
whether the relief requested in subsection C of this section should be
granted. Thereafter, the appeals board shall issue a decision in the matter. The
decision may not be appealed with respect to the employing unit unless petition for
review and request for review are filed within the time and in the manner provided in
section 23-672.

F. The determination of the department or decision of the appeals board, together
with the record, shall be admissible in any subsequent judicial proceeding involving
liability for contributions. A determination or decision that an employing unit is
liable that has become final shall be conclusive and binding on the employing unit and
shall not be reconsidered in proceedings brought before the department or a hearing
officer.

G. Any reconsidered determination issued pursuant to subsection B of this section
and any contribution rate redetermination or denial issued pursuant to section 23-732,
subsection A shall contain the following:

1. The facts considered and the facts relied on in making the determination.

2. The specific statutes, regulations or other authority relied on in making the
determination.

3. The reasoning applied in making the determination.

4. The appeal rights related to the determination and the time period after which
the determination becomes final.

H. If any determination covered by subsection G of this section is defective
because it fails to meet the requirements of subsection G of this section, the defect may
be cured by issuance of a corrected, amended or new determination. If a defect is
alleged and specified in writing within the period for appeal, all time periods
applicable to the determination are suspended pending the curative action.

I. This section does not preclude the department from at any time correcting
clerical errors that have occurred in the administration of this chapter.

J. A determination, reconsidered determination, revision or refusal to grant relief
under this section may be served by electronic means if the party being served consents
in writing to service by electronic means. Service by electronic means is deemed complete
on transmission.