Sec. 4. If the employing unit protests the assessment in the form and manner prescribed by the department, the employing unit shall have an opportunity to be heard, and the 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 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, thirty (30) days after the notice of appeal 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; P.L.108-2006, SEC.48; P.L.122-2019, SEC.40.
Structure Indiana Code
Article 4. Unemployment Compensation System
Chapter 29. Collection of Contributions, Interest, and Penalties
22-4-29-1. Delinquent Contributions; Interest and Penalties
22-4-29-2. Assessments; Limitation
22-4-29-3. Assessments; Notice
22-4-29-4. Assessments; Protest; Hearings
22-4-29-5. Assessments; Judicial Review; Stay of Proceedings
22-4-29-6. Assessments; Nonpayment; Warrants; Levy; Garnishment; Lien
22-4-29-7. Assessments; Issuance of Warrant to Sheriff
22-4-29-8. Assessments; Warrants; Return; Fees and Costs
22-4-29-9. Assessments; Fees and Costs; Collection; Disposition
22-4-29-10. Assessments; Return; Subsequent Warrants; Fees; Attempts to Collect
22-4-29-11. Assessments; Failure to Locate Employing Unit
22-4-29-12. Applicability of Exemption Laws for Relief of Debtors
22-4-29-14. Data Match System for Collection of Final Assessments; Financial Institutions