(c) The filing of a document with the unemployment insurance appeals division is complete on the earliest of the following dates that apply to the filing:

1. (1) The date on which the document is delivered to the unemployment insurance appeals division.
2. (2) The date of the postmark on the envelope containing the document if the document is mailed to the unemployment insurance appeals division by the United States Postal Service.
3. (3) The date on which the document is deposited with a private carrier, as shown by a receipt issued by the carrier, if the document is sent to the unemployment insurance appeals division by a private carrier.

(d) Any protest filed by an employer under this section must contain the cause or grounds for the protest, and the particular fact or facts relied upon to support the protest. The protesting employer may file either on the form provided by the department for that purpose or on any other document that shows an intent to protest the department's determination. The employer:

1. (1) must sign the protest; and
2. (2) shall file the protest in the manner prescribed by the department.

(e) Unless the employer's protest is filed within the statutory time period, the department's liability determination shall be considered to be correct and final.

Formerly: Acts 1947, c.208, s.3304. As amended by P.L.18-1987, SEC.86; P.L.21-1995, SEC.120; P.L.108-2006, SEC.56; P.L.122-2019, SEC.42; P.L.200-2025, SEC.31; P.L.121-2026, SEC.59.