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- Alaska Statutes.
- Title 23. Labor and Workers' Compensation
- Chapter 20. Alaska Employment Security Act
- Section 220. Appeals.
previous: Section 215
. Notice and Order to Withhold and Deliver.
next: Section 225
. Adjustments and Refunds.
AS 23.20.220. Appeals.
- (a) When a notice of assessment is delivered or mailed to a delinquent employer, the employer may within 30 days file an
appeal in writing with the department, stating that the assessment is unjust or incorrect and requesting a hearing on
it. The period for filing an appeal may be extended for a reasonable period for good cause. The appeal must set out the
reasons the assessment is objected to and the amount of contributions that the employer admits is due, and must be
accompanied by a bond or deposit of other security in the amount of the assessment to ensure collection. The department
may waive the security requirement if the employer submits proof of solvency or reasonable assurance, as prescribed by
regulations, that the contributions, interest, and penalties due are not in jeopardy. If the employer fails to provide
the required security, the collection under AS 23.20.205
(c) is not stayed. The department shall adopt regulations for procedures for an appeal under this subsection.
- (b) If the appeal is accompanied by the required security or the department has waived the security requirement, filing an
appeal on a disputed assessment with the department stays the sale provided for in AS 23.20.210
until a final decision on the assessment is made. However, the filing of an appeal does not affect the right of the
department to perfect a lien as provided in AS 23.20.200
- (c) After granting the appellant reasonable opportunity for fair hearing, the department shall make a decision on the
appeal. The department's decision is final unless the appellant initiates a proceeding for judicial review in the
manner provided by AS 23.20.445
- (d) When an order and notice of assessment becomes final, the superior court shall upon application of the department
enter a judgment on the amount provided for in the order and notice of assessment. The judgment has the same effect as
a judgment entered in a civil action.
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