Idaho Code

Idaho Code § 72-1361 (2026)

Appeals to the department and to the commission. 

✓ current as of May 2026
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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, jeopardy determination, cost reimbursement determination, determination of mandatory transfer of experience rating, or determination of successor liability, 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(4), (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.

Notes of Decisions
Cited in 8 cases (4 in the last 5 years), 1963–2024 · leading case: Allen v. Partners in Healthcare, Inc., 512 P.3d 1093 (Idaho 2022).
Allen v. Partners in Healthcare, Inc., 512 P.3d 1093 (Idaho 2022). · cites it 2× “I.C. § 72-1361; see also IDAPA 09.01.01.015 (“[A]ll appeals within [IDOL] are governed solely by the provisions of the Employment Security Law .”
Smith v. Idaho Dep't of Labor, 218 P.3d 1133 (Idaho 2009). · cites it 2× “The provisions of the Idaho administrative procedure act .”
State v. Concrete Processors, Inc., 379 P.2d 89 (Idaho 1963). · cites it 2× “* * * ” I.C. § 72-1361 provides that appeals from the Industrial Accident Board shall be taken directly to the Supreme Court.”
Rule Steel Tanks, Inc. v. Idaho Dep't of Labor, 317 P.3d 709 (Idaho 2013). · cites it 2× “I.C. § 72-1361. Idaho Code section 72-1351A(5) sets forth a nonexclusive list of factors that may be considered in determining whether there was *815 a transfer of all or a part of a trade or business.”
Scott v. Home Depot USA, Inc., 561 P.3d 494 (Idaho 2024). · cites it 2× “Furthermore, consistent with section 67-5270, Idaho Code section 72-1368(12) clarifies that the APA does not apply to employment security cases.”
Castell v. IDOL (Idaho 2024). · cites it 2× “(first citing I.C. § 72-1361; and then citing IDAPA 09.”
Castell v. IDOL (Idaho 2024). · cites it 2× “(first citing I.C. § 72-1361; and then citing IDAPA 09.”
Garrett v. Cline, 394 P.2d 157 (Idaho 1964). · cites it 2× “Proceedings on such appeal shall be had in accordance with the provisions of section 72-1361.” (Emphasis supplied.) Subsequent to the events referred to, and the time for “appeal or review” having expired, I.”
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