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

1. (1) the assessment of contributions, 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 therefrom, 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 ; and

4. (4) claims for refunds of contributions or adjustments thereon in connection with subsequent contribution payments;

   for which an employing unit has timely filed a protest under section 4 of this chapter.

   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.