2013 Maryland Code
LABOR AND EMPLOYMENT
§ 8-602 - Determination of liability
§8-602.
(a) On the Secretary’s own initiative or on application of an employer, the Secretary shall, on the basis of facts that the Secretary finds, determine:
(1) whether the employer is an employing unit;
(2) which employment is covered; and
(3) the contribution rate to be assigned.
(b) (1) The Secretary shall mail notice of the determination under subsection (a) of this section to the employer at its last known address or otherwise deliver notice to the employer.
(2) The notice shall include a statement of the supporting facts found by the Secretary.
(c) (1) An employer may appeal a determination of the Secretary to the Board of Appeals within 15 days after the Secretary mailed or otherwise delivered the notice under subsection (b) of this section.
(2) The Board of Appeals shall allow the appeal.
(3) The Secretary shall be a party to the appeal.
(4) The Board of Appeals shall give the parties a reasonable opportunity for a fair hearing as provided under Subtitle 5A of this title.
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