Ariz. Admin. Code § R6-3-1506 - Contribution Cases
A. This rule
applies to petitions for review and appeals arising under A.R.S. §§
23-724,
23-732,
23-733,
and
23-750.
B. Petition for hearing or review
1. Any interested party to a reconsidered
determination or a denial of application for reconsidered determination or a
petition for reassessment may petition the Appeals Board for review. The
petition shall be in writing and shall be signed by the appellant or the
authorized agent. The petition shall be filed within 15 calendar days after the
mailing of the reconsidered determination or denial thereof involving 1 of the
following issues:
a. Benefits paid and
chargeable to the account (A.R.S. §
23-732
);
b. The rate of contributions
(A.R.S. §
23-732
);
c. Transfer of experience rating
account of a distinct and severable portion of an employing unit (A.R.S. §
23-733
);
d. Delinquency, deficiency, or
jeopardy assessment (A.R.S. §§
23-738,
23-738.01,
and
23-739.
2. The petition must be filed
within 30 days (unless the time is extended for good cause) after mailing of
the reconsidered determination or denial thereof involving one of the following
issues:
a. An employing unit constitutes an
employer (A.R.S. §
23-724
);
b. A nonprofit or governmental
employing unit constitutes a rated or reimbursing employer (A.R.S. §
23-750(B)
);
c. Services performed for or in
connection with the business or the employing unit constitute employment
(A.R.S. §
23-724
);
d. Remuneration for services
constitute wages (A.R.S. §
23-724
);
e. The amount of payments in
lieu of contributions due from the employing unit (A.R.S. §
23-750(C)
);
f. Transfer of the entire
experience rating account of predecessor employer to successor (A.R.S. §
23-733
);
g. Liability of successor
employer for predecessor's unpaid contributions (A.R.S. §
23-733
).
C.
Requirement for hearing or review. A petition for hearing or review shall be
denied if the employer fails to comply with the contribution and wage report
requirements of A.R.S. §
23-724
within 30 days of service of a reconsidered determination or disposition. The
Department may, upon its finding of good cause, extend the 30-day period for
filing the required reports. Upon denial of a petition for hearing or review,
the prior reconsidered determination or disposition shall become
final.
Notes
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