§ 1331 — Notice; hearing

(a) Any employer against whom an assessment is made may, within 30 days after the date of the assessment, file with the Commissioner a petition for a hearing before a referee appointed for that purpose. The petition shall set forth specifically and in detail the grounds upon which it is claimed the assessment is erroneous.
(b) Hearing or hearings on the assessment shall be held by the referee at times and places provided by the rules of the Board and due notice of the time and place of the hearing or hearings shall be given electronically or by ordinary or certified mail to the petitioner.
(c) After the hearing, the petitioner shall be promptly notified electronically or by ordinary or certified mail of the findings of fact, conclusions, and decision of the referee.
(d) The decision of the referee shall be final unless the employer or Commissioner makes application for review of the decision by the Board within 30 days after the date of the decision or unless the Board, on its own motion within the same period, initiates a review of the decision. (Amended 1959, No. 329 (Adj. Sess.), § 22, eff. March 1, 1961; 1961, No. 210, § 8, eff. July 11, 1961; 1989, No. 8, § 2; 1991, No. 82, § 3; 2023, No. 85 (Adj. Sess.), § 189, eff. July 1, 2024; 2025, No. 40, § 13, eff. July 1, 2025.)