2005 Idaho Code - 72-1361 — APPEALS TO THE DEPARTMENT AND TO THE COMMISSION

                                  TITLE  72
                      WORKER'S COMPENSATION AND RELATED
                        LAWS -- INDUSTRIAL COMMISSION
                                  CHAPTER 13
                           EMPLOYMENT SECURITY LAW
    72-1361.  APPEALS TO THE DEPARTMENT AND TO THE COMMISSION. Upon appeal
from a denial of a claim for refund or credit, determination of amounts due
upon failure to report, determination of rate of contribution, determination
of coverage, determination of chargeability, or jeopardy determination, the
director may transfer the appeal directly to an appeals examiner pursuant to
section 72-1368(6), Idaho Code, or he may issue a redetermination affirming,
reversing or modifying the initial determination. A redetermination shall
become final unless, within fourteen (14) days after notice as provided in
section 72-1368(5), Idaho Code, an appeal is filed by an interested party with
the department in accordance with the department's rules. Appeal procedures
shall be governed by the provisions of section 72-1368(6), (7), (8), (9) and
(11), Idaho Code. The party appealing shall have the burden of proving each
issue appealed by clear and convincing evidence. The provisions of the Idaho
administrative procedure act, chapter 52, title 67, Idaho Code, regarding
contested cases and judicial review of contested cases are inapplicable to
proceedings involving interested employers under this chapter.