Ga. Comp. R. & Regs. R. 300-2-5-.01 - Employer Tax Liability Appeals

Current through Rules and Regulations filed through April 4, 2022

(1) Pursuant to the provisions of O.C.G.A. Section 34-8-70 the determination as to the unemployment insurance tax liability of any employing unit shall be based upon the information contained in a properly executed Form DOL-1 or Form DOL-1A,"Employer Status Report", or Form DOL-1G,"Registration of Governmental Organizations", together with other available information and reports of investigations.
(a) For the purpose of determining liability of any employing unit as defined in O.C.G.A. Section 34-8-33,"week" means a period of seven (7) consecutive calendar days beginning with the first day of the calendar week and ending at midnight on the last day of such calendar week during a calendar year. Except, if any such week includes December 31 and January 1, the days up to January 1 shall be deemed one calendar week and the days beginning January 1 another such week.
(b) The employing unit shall be promptly notified of the determination and the reasons thereof.
(2) Appeals from determination of tax liability. Any interested party who claims to be aggrieved by a determination of unemployment insurance tax liability may protest the findings contained in the determination and such protest, in writing, shall be deemed as an appeal from such determination.
(a) The protest shall set forth the specific grounds for the protest and shall be filed with the unit in the department which released the determination within fifteen (15) days of the date of mailing of the liability determination. An appeal shall be considered timely filed with the department if it is postmarked or hand delivered within fifteen days of the mailing date of the determination of liability. For purpose of these rules, a postal meter mark will not be considered to be a postmark. Determinations which are appealed via alternative means of delivery such as private courier, facsimile transmittal, or otherwise in parcels lacking physical evidence of delivery by the U.S. Postal Service shall be deemed filed the date the appeal is received by the department pursuant to Official Code of Georgia Annotated Section 50-13-23.
(b) The department shall promptly compile sufficient copies of the record and forward them with the appeal to the Office of State Administrative Hearings (OSAH) where it will be processed in accordance with the Georgia Administrative Procedures Act (O.C.G.A. Section 50-13-1et seq.).
(c) In preparation for a hearing before the Office of State Administrative Hearings, any interested party shall be allowed to examine or review confidential department records in addition to those filed with the record and appeal to the Office of State Administrative Hearings. A written request for such examination or review must be received by the department in reasonable advance of the scheduled hearing. The request must be consistent with the disclosure provisions of the Employment Security Law at Official Code of Georgia Annotated 34-8-120 et seq.
(3) Appeals from the employer tax liability determination rendered by the Administrative Law Judge shall be made directly to Superior Court and not to the board of review. The decision of the Administrative Law Judge shall become final and binding thirty (30) days from the date the Administrative Law Judge's final order is dated and filed with the Office of State Administrative Hearings unless, prior to the expiration of the thirty (30) day period, a petition for judicial review is filed with the Superior Court as provided by Official Code of Georgia Annotated Section 50-13-19. No stay shall operate after the expiration of the thirty (30) day appeal rights to Superior Court. The Commissioner shall be a party at interest to such decision.
(a) A party at interest who has filed an appeal for judicial review to the Superior Court, may, upon request, be supplied information from the records of the department to the extent necessary for the proper presentation of an appeal to the Superior Court. The request must be consistent with the confidentiality provisions of O.C.G.A. Section 34-8-120et seq.
(b) Service. A petition for judicial review to Superior Court must join the Commissioner as a party at interest in the action. Timely service may be perfected upon the Commissioner either personally or by mail at the Georgia Department of Labor, 148 International Boulevard, N.E., Atlanta, Georgia 30303-1751. Service by facsimile transmission shall not be sufficient.

Notes

Ga. Comp. R. & Regs. R. 300-2-5-.01
O.C.G.A. Secs. 34-8-70, 34-8-174.
Original Rule entitled "Maintenance and Inspection" adopted. F. and eff. May 18, 1965. Repealed: New Rule entitled "Regulations Relating to the Determination of Liability to Employers and Appeals from such Determinations" adopted. F. May 20, 1966; eff. June 8, 1966. Repealed: New Rule entitled "Employer Liability Appeals" adopted. F. Oct. 16, 1974; eff. Nov. 5, 1974. Repealed: New Rule of same title adopted. F. Nov. 4, 1976; eff. Nov. 24, 1976. Repealed: New Rule of same title adopted. F. June 29, 1979; eff. July 19, 1979. Repealed: New Rule of same title adopted. F. Oct. 24, 1983; eff. Nov. 13, 1983. Amended: F. Jan. 9, 1989; eff. Jan. 29, 1989. Repealed: New Rule of same title adopted. F. Aug. 28, 1992; eff. Sept. 17, 1992. Repealed: New Rule entitled "Employer Tax Liability Appeals" adopted. F. Jan. 15, 1998; eff. Feb. 6, 1998, as specified by the Agency. Amended: F. June 25, 1998; eff. July 15, 1998.

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