Maine Statutes
§ 26 §1226 — Appeal of determination or assessment
1.Appeal to the commission.
2.Appeal to Superior Court.
3.Conclusiveness of determination.
Any determination or decision duly made in proceedings under section 1082, subsection 14 or this subchapter that has become final is binding in any proceedings relating to applications or requests for refunds or credit, insofar as such determination or decision necessarily involves the issue of whether an employing unit constitutes an employer or whether services performed for, or in connection with, the business of such employing unit constitute employment.
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Legislative History
PL 1975, c. 462, §9 (NEW). PL 1977, c. 460, §9 (AMD). PL 1977, c. 694, §§480-481 (AMD). PL 1979, c. 127, §164 (AMD). PL 1979, c. 579, §§38,39 (AMD). PL 1979, c. 651, §§39,40,47 (AMD). PL 1981, c. 286, §§5,6 (AMD). PL 1983, c. 351, §§29,30 (AMD). PL 1995, c. 657, §6 (AMD). PL 1995, c. 657, §10 (AFF). PL 2017, c. 284, Pt. AAAAA, §4 (AMD). PL 2021, c. 456, §33 (AMD).
Nearby Sections
15
§ 26 §121
Construction§ 26 §122
Definitions§ 26 §1221
Payments; rates; amounts§ 26 §1221-A
Employee leasing companies§ 26 §1221-B
Treatment of Indian tribes§ 26 §1223
Collection of contributions§ 26 §1226
Appeal of determination or assessment§ 26 §1227
Liens§ 26 §1228
Liability of successor§ 26 §1229
Collection by civil action§ 26 §1230
Collection by warrant