Md. Code Regs. 09.32.01.03 - Reports to Determine Liability
A. Registration. An employer shall file a registration application with the Comptroller of the Treasury within 20 days after the first day the business begins operation.
B. Further Information.
(1) Additional or supplemental reports to determine liability shall be filed at the Secretary's request.
(2) An employer that contends it is not liable under the Unemployment Insurance Law shall submit to the Secretary information to support that contention.
C. Determination. The Secretary shall review the registration application and any additional or supplemental reports to determine the employer's liability pursuant to the Unemployment Insurance Law.
D. Review. An employing unit that disputes the liability determination may seek review of the determination pursuant to COMAR 09.32.06.06B.
Notes
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