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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, 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.
(c) ((c) repealed Apr. 28, 1978, P.L.202, No.53)
(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