(a) A liability administrative law judge shall hear all matters pertaining to:

1. (1) the assessment of contributions, payment in lieu of contributions, surcharge, penalties, and interest;
2. (2) which accounts, if any, benefits paid, or finally ordered to be paid, should be charged;

3. (3) successorships, and related matters arising from a successorship, including but not limited to:

   1. (A) the transfer of accounts;
   2. (B) the determination of rates of contribution; and
   3. (C) determinations under IC 22-4-11.5 ;
4. (4) claims for refunds of contributions or adjustments; and

5. (5) the definition of employment under IC 22-4-8 ;

   for which an interested party has timely filed a protest under section 4 of this chapter.

(b) A liability administrative law judge does not have jurisdiction to determine the benefit rights of any claimant to whom benefits have been paid as the result of a final determination.

Formerly: Acts 1947, c.208, s.3301. As amended by P.L.135-1990, SEC.23; P.L.290-2001, SEC.25; P.L.108-2006, SEC.54; P.L.42-2011, SEC.44; P.L.122-2019, SEC.41; P.L.200-2025, SEC.30; P.L.121-2026, SEC.57.