Disputes; protest; time limit
Sec. 4. An employing unit shall have fifteen (15) days within
which to protest in writing initial determinations of the commissioner
with respect to:
(1) the assessments of contributions, penalties, and interest;
(2) the transfer of charges from an employer's account;
(3) merit rate calculations;
(4) successorships;
(5) the denial of claims for refunds and adjustments; and
(6) a protest arising from an initial determination of the director
relating to any matter listed in subdivisions (1) through (5).
The fifteen (15) day period shall commence with the day following
the day upon which the initial determination or denial of claim for
refund or adjustment is mailed to the employing unit.
(Formerly: Acts 1947, c.208, s.3304.) As amended by P.L.18-1987,
SEC.86; P.L.21-1995, SEC.120.
Last modified: May 27, 2006