(1) The commissioner shall determine the rate of combined tax applicable to each employer pursuant to sections 48-649 to 48-649.04 and may determine, at any time during the year, whether services performed by an individual were employment or for an employer.
(2) Notice of a determination of liability or combined tax rate shall be promptly given to the employer by electronic notice or by mailing such notice to the employer's last-known address or the address of a representative designated in writing by the employer. The address of record of an employer on September 2, 2023, shall continue to be the address of record of such employer unless changed by the employer. An employer that becomes subject to the Employment Security Law on or after September 2, 2023, shall designate its preferred method of contact and designated representative, if any, at the time of its initial registration. An employer may change its election at any time.
(3) Any determination under subsection (1) of this section shall become conclusive and binding upon the employer unless, within thirty days after receiving notice, the employer files an appeal with the department in accordance with rules and regulations adopted and promulgated by the commissioner. No employer shall have standing, in any proceeding involving his or her combined tax rate or combined tax liability, to contest the chargeability to his or her account of any benefits paid in accordance with a determination, redetermination, or decision pursuant to sections 48-629 to 48-644 except upon the ground that the services on the basis of which such benefits were found to be chargeable did not constitute services performed in employment for him or her and only in the event that he or she was not a party to such determination, redetermination, or decision or to any other proceedings under the Employment Security Law in which the character of such services was determined. A full and complete record shall be kept of all proceedings in connection with such hearing. All testimony at any such hearing shall be recorded but need not be transcribed unless there is a further appeal. The employer shall be promptly notified of a hearing officer's decision which shall become final unless the employer or the commissioner appeals within thirty days after the date of service of the decision of the hearing officer. The appeal shall otherwise be governed by the Administrative Procedure Act.
Notes of Decisions
Metro Renovation, Inc. v. State Dep't of Labor, 543 N.W.2d 715 (Neb. 1996).
· cites it 10× “Under the Commissioner's interpretation of § 84-917, every petition for judicial review of whether an entity must pay unemployment insurance premiums must be filed in the district court for Lancaster County.”
United Labs., Inc. v. Sorensen, 369 N.W.2d 647 (Neb. 1985).
· cites it 8× “United Laboratories appealed the decision of the Department of Labor to the district court for Douglas County, Nebraska, which thereafter dismissed the appeal on the basis that the appeal should have been filed in the district court for Lancaster County, Nebraska, *413 pursuant…”
N. Messenger, Inc. v. Sorensen, 359 N.W.2d 787 (Neb. 1984).
· cites it 2× “Section 48-650 provides for judicial review in contribution liability disputes only by appeal to the district court for Lancaster County.”
West Nebraska Gen. Hosp. v. Hanlon, 302 N.W.2d 694 (Neb. 1981).
· cites it 2× “That decision was appealed to the District Court for Lancaster County under the provisions of Neb. Rev. Stat. § 48-650 (Reissue 1978), which ruled adversely to WNGH.”
Whitehouse Energy Savers, Inc. v. Hanlon, 334 N.W.2d 802 (Neb. 1983).
· cites it 3× “At § 48-650 it is provided that “The commissioner shall *575 promptly notify each employer of his rate of contributions .”
State, Dept. of Pub. Welfare v. Saville, 361 N.W.2d 215 (Neb. 1985).
“The plaintiff, in the first instance, failed to comply with the provisions of § 48-650, as it was required to do. Whether the transfers in the instant cases were made before or after our decision in Whitehouse is of no moment.”
Concordia Teachers Coll. v. Nebraska Dep't of Labor, 563 N.W.2d 345 (Neb. 1997).
“Section 84-917(1) states, in relevant part: “Any person aggrieved by a final decision in a contested case, whether such decision is affirmative or negative in form, shall be entitled to judicial review under the Administrative Procedure Act.”
Gilmore v. Nebraska Crime Victim's Reparations Bd., 407 N.W.2d 736 (Neb. 1987).
· cites it 2× “It is true that, unlike Neb. Rev. Stat. § 48-650 (Cum. Supp. 1986), where the district court for Lancaster County is the designated repository of contribution liability disputes, the Nebraska Crime Victim’s Reparations Act does not designate one district court as the tribunal…”
Gilmore v. Crime Victim's Reparations Bd., 407 N.W.2d 736 (Neb. 1987).
· cites it 2× “It is true that, unlike Neb.Rev.Stat. § 48-650 (Cum. Supp.1986), where the district court for Lancaster County is the designated repository of contribution liability disputes, the Nebraska Crime Victim's Reparations Act does not designate one district court as the tribunal…”
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