Section 63.26. Appeal to the Secretary

(a) If an employer files an application for review and redetermination of its contribution rate under section 301(e)(2) of the law (43 P. S. § 781(e)(2)) and the employer is aggrieved by the determination of the UCTS, the employer may appeal to the Secretary or the Secretary’s designee within 30 days of the mailing date of the UCTS determination.

(b) If UCTS issues an assessment under section 304 of the law (43 P. S. § 784) and the person to whom the assessment is directed is aggrieved by the assessment, the person may appeal to the Secretary or the Secretary’s designee by filing a petition for reassessment within the time allowed under section 304.

(c) If an employer applies for a refund or credit under section 311 of the law (43 P. S. § 791) and the employer is aggrieved by the determination of UCTS, the employer may appeal to the Secretary or the Secretary’s designee within 30 days of the mailing date of the UCTS determination.

(d) The following provisions apply to an appeal under subsection (a), (b) or (c):

(1) The appellant shall file the appeal with the Unemployment Compensation Tax Review Office at the address indicated in the UCTS determination or assessment and in the manner prescribed by the Unemployment Compensation Tax Review Office, and serve a copy on UCTS.

(2) The appellant shall set forth in the appeal all factual assertions and legal arguments that are the basis for the appeal. The Secretary or the Secretary’s designee may not consider any factual or legal grounds for relief that are not set forth in the appeal.

(3) The decision of the Secretary or the Secretary’s designee is the final decision of the Department.

The provisions of this § 63.26 adopted June 17, 2011, effective June 18, 2011, 41 Pa.B. 3094.