S.C. Code Regs. § 47-36 - Review of Rulings with Respect to the Status, Liability, and Rate Contributions of an Employer or Employing Unit
A. At the request of an employing unit or
employer or a field deputy, the Unemployment Insurance Tax Director or his
designee shall make an administrative determination with respect to the status,
liability, and rate of contributions applicable thereto, provided that such
request is made within thirty (30) calendar days of the date of mailing of a
proposed audit report, a liability notice, or a rate notice.
B. An administrative determination by the
Unemployment Insurance Tax Director or his designee concerning the status,
liability, or rate of contributions of an employing unit or employer (whether
issued initially or in accordance with paragraph A, supra), will be reviewed by
the Department upon the appeal of such employing unit or employer, PROVIDED:
1. The appeal be made in writing by an
officer/owner of the business or an attorney and mailed or delivered to the
Department not more than thirty (30) calendar days after the date of mailing of
such administrative determination, and
2. The appeal contains a clear and concise
statement of the reasons therefore.
C. The Department shall designate a hearing
officer employed by it to conduct a hearing at a place convenient for the
employing unit or employer concerned at which testimony shall be taken and
evidence received in the matter.
1. Notice of
the hearing shall be mailed by the hearing officer or deputy to the employing
unit or employer, directed to its last known address, at least seven (7)
calendar days prior to the date of the hearing. The notice shall state the time
set for the hearing, together with a brief statement of the question or
questions to be determined.
2. The
hearing shall be conducted under the same procedure as that provided for the
hearing of appeals of claims for benefits. Testimony will be recorded and
exhibits will be received into evidence in the same manner. A record shall be
prepared consisting of the pertinent ruling or rulings of the Unemployment
Insurance Tax Director or his designee, the motion for review by the
Department, a transcription of the testimony, and the documentary evidence and
exhibits. This record will be reviewed by the hearing officer who will issue a
decision.
3. An appeal of this
decision may be made to the Appellate Panel, provided that it be made in
writing by an officer/owner of the business or an attorney and mailed or
delivered to the Department not more than thirty (30) calendar days after the
date of mailing of such administrative ruling and contains a clear and concise
statement of the reasons therefore.
D. The Appellate Panel shall give notice of
at least seven (7) calendar days of a hearing to be held at its offices in
Columbia for the purpose of receiving the oral or written arguments in the
case. No further testimony or evidence will be received at this hearing and the
Appellate Panel shall make its determination on the basis of the record
submitted to it by the Appeals Hearing Officer. A written decision will be
issued by the Appellate Panel setting forth its findings of fact and
conclusions of law in affirmation, modification, or reversal of the
administrative ruling or rulings presented for review.
Notes
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