Ariz. Admin. Code § 6-3-1506

Current through Register Vol. 30, No. 25, June 21, 2024

Section R6-3-1506 - Contribution Cases

A. This rule applies to petitions for review and appeals arising under A.R.S. §§ 23-724, 23-732, 23-733, and 23-750.

B. Petition for hearing or review

1. Any interested party to a reconsidered determination or a denial of application for reconsidered determination or a petition for reassessment may petition the Appeals Board for review. The petition shall be in writing and shall be signed by the appellant or the authorized agent. The petition shall be filed within 15 calendar days after the mailing of the reconsidered determination or denial thereof involving 1 of the following issues:

a. Benefits paid and chargeable to the account (A.R.S. § 23-732 );

b. The rate of contributions (A.R.S. § 23-732 );

c. Transfer of experience rating account of a distinct and severable portion of an employing unit (A.R.S. § 23-733 );

d. Delinquency, deficiency, or jeopardy assessment (A.R.S. §§ 23-738, 23-738.01, and 23-739.

2. The petition must be filed within 30 days (unless the time is extended for good cause) after mailing of the reconsidered determination or denial thereof involving one of the following issues:

a. An employing unit constitutes an employer (A.R.S. § 23-724 );

b. A nonprofit or governmental employing unit constitutes a rated or reimbursing employer (A.R.S. § 23-750(B) );

c. Services performed for or in connection with the business or the employing unit constitute employment (A.R.S. § 23-724 );

d. Remuneration for services constitute wages (A.R.S. § 23-724 );

e. The amount of payments in lieu of contributions due from the employing unit (A.R.S. § 23-750(C) );

f. Transfer of the entire experience rating account of predecessor employer to successor (A.R.S. § 23-733 );

g. Liability of successor employer for predecessor's unpaid contributions (A.R.S. § 23-733 ).

C. Requirement for hearing or review. A petition for hearing or review shall be denied if the employer fails to comply with the contribution and wage report requirements of A.R.S. § 23-724 within 30 days of service of a reconsidered determination or disposition. The Department may, upon its finding of good cause, extend the 30-day period for filing the required reports. Upon denial of a petition for hearing or review, the prior reconsidered determination or disposition shall become final.

Ariz. Admin. Code § R6-3-1506

Former Regulation 20-4; Amended as an emergency effective April 30, 1976 (Supp. 76-2). Correction to subsection (D), paragraph (1) Supp. 76-2 (Supp. 77-6). Former Section R6-3-1506 repealed, new Section R6-3-1506 adopted as an emergency effective August 1, 1979, pursuant to A.R.S. § 41-1003, valid for only 90 days (Supp. 79-4). Former emergency adoption now adopted and amended effective March 21, 1980 (Supp. 80-2). Amended effective April 9, 1981 (Supp. 81-2). Amended effective December 20, 1995 (Supp. 95-4).