Assessments; protest; hearings
Sec. 4. If the employing unit protests such assessment, upon
written request it shall have an opportunity to be heard, and such
hearing shall be conducted by a liability administrative law judge
pursuant to the provisions of IC 22-4-32-1 through IC 22-4-32-15.
After the hearing the liability administrative law judge shall
immediately notify the employing unit in writing of the finding, and
the assessment, if any, so made shall be final, in the absence of
judicial review proceedings as provided in this article, fifteen (15)
days after such notice is issued.
(Formerly: Acts 1947, c.208, s.3004; Acts 1951, c.295, s.17.) As
amended by P.L.144-1986, SEC.130; P.L.18-1987, SEC.78;
P.L.135-1990, SEC.20.
Last modified: May 27, 2006