(a) The department shall promptly notify each employer of the rate of contributions for the employer as determined for a calendar year under AS 23.20.280 - 23.20.310. The determination becomes conclusive upon the employer unless, within 30 days after the notice is mailed to the employer's last address of record or delivered to the employer, the employer files an application for review and redetermination, setting out the reasons for the application.
(b) If the commissioner grants review, the employer shall be promptly notified and shall be granted a reasonable opportunity for a fair hearing. The commissioner shall make a redetermination and shall notify the employer of the redetermination and the reason for it.
(c) If the commissioner denies a review, the commissioner shall notify the employer of the denial and the reasons for the denial. A redetermination or a denial of review becomes final, unless within 30 days after the notice is mailed to the last address of record of the employer, or delivered to the employer, the employer initiates judicial review in accordance with AS 23.20.445 .
Sec. 23.20.310. Definitions for AS 23.20.280 - 23.20.310.
In AS 23.20.280 - 23.20.310,
(1) "business" means a trade or business or a part of the trade or business;
(2) "computation date" means June 30 of the year immediately preceding the calendar year for which the contribution rates are effective;
(3) "computation year" means the 12 months beginning July 1 and ending June 30;
(4) "knowingly" has the meaning given in AS 11.81.900 ;
(5) "payroll" means all wages paid by an employer to individuals in the employ of the employer for service in employment as defined in this chapter;
(6) "qualifying period" means the three-year period of 12 consecutive calendar quarters ending on the computation date; for an employer who has not been subject to this chapter during each of the 12 calendar quarters ending with the computation date, "qualifying period" means the period ending with the computation date and beginning with the first calendar quarter in the 12 quarter period in which the employer was subject to this chapter, but in no event shall an employer's qualifying period be less than the four consecutive calendar quarters ending with the computation date; an employing unit is subject to this chapter beginning with the start of the first quarter in which the employing unit pays wages under this chapter, and ending with the end of the calendar quarter in which either the employing unit files closing contribution and wage reports under regulations adopted by the department, or the account is closed by the independent action of the commissioner;
(7) "quarterly payroll" means all wages paid by the employer during a calendar quarter;
(8) "ratable payroll" means that part of an employer's payroll for the four consecutive calendar quarters ending on the computation date as is subject to payment of contributions; for the purpose of determining the rate for a newly subject employer under AS 23.20.280 - 23.20.310 the definition of employment in force at the time that the employer becomes subject to this chapter applies to service performed for the employer before the date on which the employer becomes subject;
(9) "recklessly" has the meaning given in AS 11.81.900 ;
(10) "reserve rate" means the ratio of the total amount available for benefits in the unemployment trust fund on September 30, immediately following the computation date, to the payroll of employers required to pay contributions under the provisions of AS 23.20.165 for the 12 consecutive calendar months ending on the computation date, expressed as a percentage.
Section: Previous 23.20.280 23.20.281 23.20.285 23.20.290 23.20.291 23.20.293 23.20.295 23.20.297 23.20.299 23.20.300 23.20.305Last modified: November 15, 2016