us-pa/guidance/dli/uc-law/page-104

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us-pa/guidance/dli/uc-law/page-104 — Page 105 · Axiom

91 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

(3) The department will mail notice of an assessment to the employer's last

known address or electronically transmit notice of an assessment to the

employer's electronic mail address, if the employer has designated

such an address. Notice of an assessment by mail is complete upon

mailing. Notice of an assessment by electronic transmission is complete

when notice is sent to the employer's electronic mail address.

(4) In any petition for re-assessment filed hereunder and in any further

appeal taken thereafter as herein provided, no questions shall be raised

with respect to the department's determination of the Adjustment Factor

applicable to any year covered by the assessment.

(b)Any employer against whom an assessment is made may,…#

(b) Any employer against whom an assessment is made may, within fifteen days

after notice thereof, petition the department for a re-assessment which petition

shall be under oath and shall set forth therein specifically and in detail the

grounds and reasons upon which it is claimed that the assessment is erroneous.

Hearing or hearings on said petition shall be held by the department at such

places and at such times as may be determined by rules and regulations of the

department and due notice of the time and place of such hearing given to such

petitioner.

(d) As to any employer who fails to petition for re-assessments, or, having

petitioned after due notice of hearing, fails to appear and be heard, or, in the

case of a re-assessment, to appeal, such assessment or re-assessment of the

department shall then become final, and the contributions and interest assessed

or re-assessed by the department become forthwith due and payable, and no

defense which might have been determined by the department or in the event of

an appeal from re-assessment by the court shall be available to any employer

in any suit or proceeding brought by the Commonwealth in the name of the fund

for the recovery of such contribution based on such assessment or re-assessment.

(e) In any hearings held by the department in pursuance of the provisions of this

section the department is hereby authorized and empowered to examine any

person or persons under oath concerning any matters pertaining to the

determination of the liability of the employer for contributions under the

provisions of this act and to this end may compel the production of books,

papers and records and compel the attendance of all persons, whether as parties

or witnesses, whom and which the department believes to have or contain

knowledge or information material to such determination. The conduct of

hearings and appeals before the department shall be in accordance with