02. Employer Liability, Tax Rate, Successorship

MESC v Monkman Construction – 2.20

MESC v Monkman Construction
Digest no. 2.20

Sections 18(d)(2), 32a

Cite as: MESC v Monkman Constr, unpublished per curiam Court of Appeals, issued May 7, 1996 (Docket No. 176053).

Appeal pending: No
Claimant: N/A
Employer: Monkman Construction
Docket no.: L92-02019-2287
Date of decision: May 7, 1996

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COURT OF APPEALS HOLDING: Where employer failed to request redetermination of its tax rate for more than one year after issuance of rate determination, reconsideration was time barred and Referee properly dismissed case for lack of jurisdiction.

FACTS: Employer’s contribution rate was set at 10 percent and a determination to that effect was issued on February 14, 1990. Employer failed to submit a quarterly report for 1989. The 30 day protest period ended March 16, 1990. Employer submitted the missing report on March 27, 1990, but did not request redetermination of its rate until November 19, 1991, more than a year after the determination was issued.

DECISION: Redetermination of tax rate denied due to lack of jurisdiction.

RATIONALE: Section 32a(2) bars appeals filed more than one year after prior decision or determination. Statutory time restrictions on seeking review of unemployment tax assessments are jurisdictional. As a result, the “good cause” analysis was inapposite.

Digest Author: Board of Review (original digest here)
Digest Updated: 7/99