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52 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

notice and setting forth in detail the item or items to which exception

is taken and the reasons therefor. Such period of ninety days may be

extended with the approval of the department upon written application

by the employer filed prior to the expiration of such period.

((1) amended Dec. 17, 1959, P.L.1893, No.693)

(2) The department shall promptly notify each employer of his rate of

contribution for the calendar year, determined as provided in this section

and sections 301.1, 301.2 and 301.6 of this act. The determination of the

department of the employer's rate of contribution shall become conclusive

and binding upon the employer, unless within ninety (90) days after the

mailing of notice thereof to the employer's last known post office

address the employer files an application for review, setting forth his

reasons therefor: Provided, That if the department finds that because of

an error of the department it has notified an employer that his rate of

contribution is more than the rate to which he is entitled, the department

shall, within one year from the date of such notice, adjust the rate of

contribution. The department may, if it deems the reasons set forth by the

employer insufficient to change the rate of contribution, deny the

application, otherwise it shall grant the employer a fair hearing. The

employer shall be promptly notified of the denial of his application or of

the department's redetermination. In any application for review filed

hereunder and in any further appeal taken thereafter, no questions shall be

raised with respect to the employer's contribution rate, except such as

pertains to the determination of the employer's Benefit Ratio Factor and

Reserve Ratio Factor.

((2) amended July 21, 1983, P.L.68, No.30)