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90 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

determined under the provisions of Article V of this act, such

determination shall not be subject to attack in proceedings under this

section.

(2) The findings and determinations of the department under this section

shall be subject to appeal in the manner provided in this act for appeals

from determinations of compensation. (302.1 added June 20, 2011, P.L.16, No.6)

Compiler's Note: See section 9(1) and (2) of Act 6 of 2011 in the appendix to this act for special provisions relating to applicability. Compiler's Note: See sections 4 and 5 of Act 9 of 2020 in the appendix to this act for special provisions relating to applicability. Section 6 of Act 9 of 2020 provided that the amendment of section 302.1(b)(2)(i) and (3)(i) will take effect upon publication of the notice provided for in section 5 of Act 9 of 2020. The Legislative Reference Bureau made a 2020 correction to reverse the premature effectuation of the amendment of section 302.1(b)(2)(i) and (3)(i) by Act 6 of 2020. Section 303. (303 repealed Sept. 29, 1951, P.L.1580, No.408) Section 304. Reports by Employers; Assessments.--Each employer shall file with the department such reports, at such times, and containing such information, as the department shall require, for the purpose of ascertaining and paying the contributions required by this act.

(a) (1) If any employer fails within the time prescribed by the department to

file any report necessary to enable the department to determine the

amount of any contribution owing by such employer, the department

may make an assessment of contributions against such employer of

such amount of contributions for which the department believes such

employer to be liable, together with interest thereon as provided in

this act.

(2) Within fifteen days after making such assessment the department shall

give notice thereof to such employer as provided in paragraph (3). If

such employer is dissatisfied with the assessment so made he may

petition the department for a re-assessment in the manner hereinafter

prescribed.